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|Village development committee|
|Time zone||Nepal Time (UTC+5:45)|
Makalu is a village development committee in Sankhuwasabha District in the Kosi Zone of north-eastern Nepal. At the time of the 1991 Nepal census it had a population of 3560 people living in 694 individual households.
- "Nepal Census 2001". Nepal's Village Development Committees. Digital Himalaya. Retrieved 19 November 2008.
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