(1) The government of Nepal may publish a notice in the Nepal Gazette and specify the payment period and the rate of interest of the stock without increasing the upper limits specified below:-
(a) Repayment period 20 years,
(b) Rate of interest 5 percent.
(2) Notwithstanding anything contained in sub-section (1), if the Government of Nepal so desires, the amount of interest may be paid from the date of disposal or acquisition of any property.