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Section 173
<br> not to be adopted or adopted
No person shall adopt or give to any of the following persons as adopted son or daughter-in-law:-
(a) has completed the age of fourteen years,
(b) There is only one son or daughter, but this provision shall not apply in the case of sub-section (3) of section 175.
(c) Once taken as an adopted son or adopted daughter, but the adopted son or adopted daughter is void according to the law, this provision shall not apply.
(d) Adopted or of higher kinship than the adoptee,
(e) Non-Nepalese citizens. But in case of non-resident Nepali citizens who have acquired foreign citizenship, the provisions of this section will not be applicable.
(2) Notwithstanding anything written in Clause (a) of sub-section (1), a person who is related within three generations or has a son or daughter by the wife's ex-husband, a person over fourteen years of age can also be adopted.