This Act provides for the establishment of Municipal corporations as legal entities with powers to forge partnerships between the Municipal Corporation, residents, businesses and industries for the effective development and governance of Bhutan's urban communities. The Act consists of 9 Parts divided into 126 sections, and of 1 Schedule.In particular, Part III deals with specific functions of the Municipal Corporation including land budgeting, drinking water supply, drainage and sewerage, land development schemes, cadastral surveys, land subdivision, etc. (sect. 49).