The following offenses shall be considered as extraditable offences:-

(a) Offenses punishable by imprisonment of at least three years according to the law of Nepal,

(b) An offense punishable by imprisonment for at least three years according to the laws of the requesting State, (c) tax, revenue, banking transactions or other similar offenses, even if the punishment is less than that mentioned in clauses (a) and (b). Any kind of economic or financial offence,

(d) commits an offense under Clause (a), (b) or (c) or conspires to commit such an offense or commits any such offence. Misdemeanor of abetment.