(1) The Government of Nepal may give necessary instructions to the Provincial Council of Ministers on financial matters to be coordinated between the provinces in accordance with Article 232 of the Constitution and it shall be the duty of the Provincial Council of Ministers to comply with such instructions.
(2) According to Article 232 of the Constitution, the Government of Nepal may issue necessary instructions to the local level on financial matters by itself or through the province, and it shall be the duty of the local level to comply with such instructions.