Capital Gains Account Scheme application requirements clarified, including nomination, minor depositor details and account type allocations. Form A under the Capital Gains Accounts Scheme, 1988 sets out the application and depositor particulars required to open ACCOUNT A and/or ACCOUNT B to hold capital gains pending reinvestment. It requires deposit amount and mode, depositor PAN and assessment-year particulars, nomination choice, minor depositor details (guardian status and birth date), allocation of amounts between ACCOUNT A and ACCOUNT B, and, for ACCOUNT B, the deposit period and cumulative/non cumulative election. The depositor's signature is required and the deposit office records account opening, passbook or receipt issuance, or non realisation of a cheque.