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<h1>Nominate heirs for Capital Gains Account balances using Form E under Capital Gains Accounts Scheme, 1988 after death</h1> Form E under the Capital Gains Accounts Scheme, 1988 enables an individual depositor to nominate one or more persons to receive, to the exclusion of all others, the balance standing in Account-A or Account-B upon the depositor's death. It requires details of the deposit office, account and pass book or deposit receipt numbers, and full particulars of nominees, including relationship, address, and date of birth for minors. Where any nominee is a minor, an adult is appointed to receive the amount during the nominee's minority. The form must be signed by the depositor and witnesses, and the nomination is registered by the deposit office.