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Section 203
The provisions of the Act are applicable

(1) Provisions made in Sections 173, 174, 175, 178, 179, 180, 181 and 183 in relation to adopted son or daughter shall also be applicable to adopted son or daughter adopted by a foreigner in accordance with this paragraph.
(2) The provisions of section 191 shall not apply in relation to adoption of minors of foreigners residing in Nepal.
(3) The Government of Nepal may make necessary guidelines on the recommendation of the Board for the implementation of the provisions under this paragraph.