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Section 72
Election campaign expenses

(1) The amount of money that the candidate can spend in the election under the first-come, first-served election system and the party in the election under the proportional election system will be as specified by the commission by publishing a notice in the Nepal Gazette.
(2) The party, candidate or their election representative shall keep the details of all expenses incurred during the election period in the format prescribed by the commission. Explanation: For the purposes of this sub-section, "period of election" means the period from the date of registration of the nomination papers of candidates or the closed list of candidates for proportional elections in a constituency to the date of declaration of the results of such elections.
(3) The total expenses incurred by any party or candidate in the election should not exceed the limit of the amount of expenses specified under sub-section (1).
(4) Details of election expenses as per sub-section (2) shall be submitted by the party, candidate or their representative to the Commission or the office designated by the Commission within thirty-five days from the date of announcement of the election results. If the details of expenses for the electoral system of the first elected are submitted to such an office, the related office should send the details of the expenses received to the Commission.
(5) According to this section, the party or candidate who does not provide details of election campaign expenses within the specified time, may be fined by the commission in accordance with the federal law related to the election commission.