(1) The Government of Nepal may provide special subsidy for any specific scheme to be conducted by the province or local level for any of the following purposes:-
(a)   Development and supply of basic services like education, health, drinking water,
(b) To develop a balanced inter-provincial or inter-local level,
(c) Uplifting or developing a class or community that is discriminated against economically, socially or in any other way.
(2) The province may provide special grants to the local level according to the provincial law.
(3) Procedures and other arrangements for providing special grants shall be as determined by the Government of Nepal.