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<h1>Form B for converting and transferring Capital Gains Accounts Scheme, 1988 deposits between Account A and Account B</h1> Form B under the Capital Gains Accounts Scheme, 1988 prescribes the procedure for a depositor or authorized person to apply to a deposit office for conversion or transfer between Account A and Account B. It enables: transfer of principal and accrued interest from Account B to an existing or new Account A; opening of a new Account B and transfer of funds from Account A for a specified term; and applications made by a guardian for a minor, a Karta for a Hindu Undivided Family, or an authorized officer for a firm, company, association of persons, or body of individuals. The deposit office records approvals and transfers.