The government of Nepal, state and local levels can submit deficit budgets to the respective legislatures as needed.
(2) When submitting the deficit budget according to sub-section (1), the clear basis of the sources for covering the budget deficit must also be disclosed.
(3) According to sub-section (1), when the state and local levels submit the deficit budget, if any suggestions or instructions are given by the Government of Nepal in accordance with the Constitution and prevailing laws, they shall be followed.
(4) Notwithstanding anything else written in this section, a deficit budget cannot be submitted to meet administrative expenses.