The two accused, who were made public by police on Friday, are Ramdev Mukhiya, 58, and Ram Babu Yadav, 23.
According to police, Mukhiya and Yadav, both from Duhabi-6 of Dhanusha, have admitted their involvement in the boy´s murder. Ramdev´s son Binod Mukhiya, 38, the prime accused in the murder, is at large.
Dipesh, who was kidnapped on October 12, was hacked to death after three days.
Ramdev, who is the former chairman of Duhabi VDC, told journalists that they killed Dipesh with a Khukuri knife.
Police nab two for alleged involvement in Gauchan's murder