In this Act, unless the context or the context otherwise requires,–
(a) "Commission" means the National Natural Resources and Finance Commission under Article 250 of the Constitution.
(b) "Deficit budget" means a budget in which expenditure is greater than the sum of revenue and subsidy.
(c) "Province Reserve Fund" means the Province Reserve Fund as per Article 204 of the Constitution.
(d) "Ministry" means the Ministry of Finance of the Government of Nepal (e) "Plan" means project, project, program as well.
(f) "Financial equalization grant" means the grant under section 8.
(g) "Special grant" means grant under section 11.
(h) "Supplementary grant" means grant under section 10.
(i) "Conditional grant" means a grant under section 9.
(j) "Local Reserve Fund" means the Local Reserve Fund as per Article 229 of the Constitution.
(k) "Federal Provident Fund" means the Federal Provident Fund under Article 116 of the Constitution.
(l) "Constitution" means the Constitution of Nepal.