(1) The Government of Nepal may provide complementary grants to the provincial and local levels to implement any plan related to infrastructure development.
(2) According to sub-section (1) the supplementary grant shall be provided on the basis of the following:-
(a)   Feasibility of the scheme,
(b)   Cost of Scheme,
(c)   the returns or benefits accruing from the scheme,
(d) Financial and physical capacity or manpower to implement the plan (e)   Requirement and priority of the scheme.
(3) The province can provide supplementary grants to the local level according to the provincial law.
(4) The supplementary subsidy as per sub-section (1) and (3) shall be provided on the basis of the ratio of the total cost of any scheme.
(5) Procedures and other arrangements for providing supplementary grants shall be as determined by the Government of Nepal.