UTC+05:40
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UTC+05:40 is an identifier for a time offset from UTC of +05:40.
UTC+05:40 was sometimes used as an approximation for Nepal Time, which until 1986 was based on Kathmandu mean time, which is at 85°19'E or 5:41:16.
Since 1986 (2043 Bikram Era, used in Nepal) Nepal Time is UTC+05:45.