Resin, one of the important non-timber forest products, is collected from Pinus roxburghii commonly known as Khote Salla. Resin tapping practice in Nepal is gaining high momentum in recent days and majority of industries are working to collect resin from different areas of Nepal and has significantly resulted in bringing changes in livelihood assets of people. Key informant interview (n=3), focus group discussion (n=3) and household survey (n=21) were undertaken to access impact of Resin Tapping on income generation of the households as well as CF and impact on forest condition by comparison between the processes mentioned in the Resin Tapping Guideline, 2064 and the actual practices. This study reveals that resin tapping operation has not any contribution on income of individual for their livelihood up-liftment of the community but the CFUG as a whole is dependent on Resin tapping and scientific forest management activities. Unscientific resin tapping operation has been carried out and maximum activities were beyond the guideline that has negative impact on forest. Only a single person of the community is involved in this operation as a supervisor so, the wage rate must be given more consideration to attract the locals. Timely Monitoring and supervision is important to stop the unscientific resin tapping operation.