Nomination under Capital Gains Accounts Scheme: names and guardian appointment ensure payable sums are properly recorded and registered. Form E prescribes the procedure for an individual depositor to nominate one or more persons to whom the balance in Account A or Account B or a deposit receipt under the Capital Gains Accounts Scheme, 1988, would be payable on the depositor's death; it requires nominee particulars, witness attestation, depositor signature/thumb impression, and depositor identification. The form provides for appointment of a person to receive sums when a nominee is a minor, and requires the deposit office to register the nomination and record it in the pass book, with administrative entries by the officer in charge.