www.lawcommission.gov.np revenues collected from its own sources, on the basis of the need of expenditure and revenue capacity of its subordinate Local Level. (6) Provisions relating to distribution of conditional grants, complementary grants or special grants for other purposes to be provided by the Government of Nepal from the Federal Consolidated Fund shall be as provided for in the federal law. (7) While distributing revenues between the Federal, Provincial and Local Levels, it shall be made in a balanced and transparent manner. (8) In making a federal Act on the distribution of revenues, regard shall be had to the matters of national policies; national requirements; autonomy of the Province and Local Levels; services to be rendered by the Province and Local Level to the people and financial powers granted to them; capacity to collect revenues; potentiality and use of revenues; assistance to be made in development and construction; reduction of regional imbalances; poverty and inequality; end of deprivation; and assistance to be made in the performance of contingent works and fulfilment of temporary needs. 37