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Natural Language Processing (NLP) is mainly concerned with the development of computational models and tools of aspects of human (natural) language processing. Part of Speech Tagging (POS) is well studied topic and also one of the most fundamental preprocessing steps for any language in NLP. Natural language processing of Nepali is still lack significant research efforts in the area of NLP in India. POS tagging of Nepali is a necessary component for most NLP applications in Nepali, which analyses the construction of the language, behavior of the language and can be used to develop automated tools for language processing. From the literature survey and related works, it has been found that, not much work has been done previously on POS tagging for Nepali language in India due to lack of comprehensive set of tagged corpus or correct hand written rules. In this paper, Hidden Markov Model (HMM …