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As of 20 September 2015 Nepal is divided into 7 provinces. They are defined by schedule 4 of the new constitution, by grouping together the existing districts. Two districts however are split in two parts ending up in two different provinces.

As of earlier model, Nepal was divided into 14 administrative zones (Nepali: अञ्चल; anchal) and 75 districts (Nepali: जिल्ला; jillā). The 14 administrative zones were grouped into five development regions (Nepali: विकास क्षेत्र; vikās kṣetra)

More information on the Wikipedia page [1]

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