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Here are the major highlights of the budget.

- The government has announced plans to initiate the process of removing national flag carrier Nepal Airlines Corporation from the European airspace blacklist.

- Protection of open public spaces will be promoted as part of urban planning and environmental conservation efforts.

- Up to 80 percent subsidies will be provided on agricultural insurance premiums, while other forms of grants and subsidies will be gradually minimised. The government will prioritise the expansion of door-to-door agricultural services for farmers.

- Domestic timber production and utilisation will be promoted through revisions to relevant laws.

- Industrial productivity will be strengthened, with additional credit subsidies targeted at women-led enterprises to promote entrepreneurship.

- A rehabilitation financing mechanism will be introduced for enterprises facing operational difficulties due to inadequate funding.

- A comprehensive review of the national health insurance system will be undertaken.

- The child nutrition allowance for remote districts has been doubled to Rs 1,000.

- Political parties will receive state support based on the number of votes secured in the latest general election.

- The Darchula–Tinker track opening has been accorded high priority.

- The design of the Basundhara–Chabahil section of the Ring Road expansion will be finalised.

- Rs 28.52 billion has been allocated for road maintenance across the country.

- Rs 4.19 billion has been allocated for riverside greenery development.

- Ten housing structures will be constructed in Jhapa (Mechi region) for landless resettlement purposes.

- A feasibility study will be completed to integrate the Yangri and Larke water sources with the Melamchi water supply system in the Kathmandu Valley.

- Rs 37.17 billion has been allocated for water supply and sanitation services.

- The country’s installed electricity generation capacity is projected to reach 5,535 MW in the next fiscal year.

- Contract awarding for the Betan–Karnali Hydropower Project will be completed.

- Rs 70 billion has been allocated for the completion of transmission lines and substations currently under construction.

- Remote areas without access to the national electricity grid will be prioritised for electrification.

- The Nepal Electricity Authority will be unbundled into separate production, transmission and distribution entities.

- The Civil Aviation Authority of Nepal (CAAN) will also be unbundled as part of sectoral reforms.

- Rs 530 million has been allocated for the Sunkoshi–Marine Diversion Project to enhance irrigation and water supply in the Terai.

- Rs 1.83 billion has been allocated for underground irrigation systems covering 3,180 hectares of land in the Terai that are not served by surface irrigation infrastructure.

*Rs 15 billion allocated for medical insurance program