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<h1>Depositors Must Submit FORM G to Close Accounts Under Capital Gains Accounts Scheme, 1988 per Paragraph 13(1).</h1> Application for closing an account under the Capital Gains Accounts Scheme, 1988 involves the depositor submitting FORM G. This form is referenced in sub-paragraph (1) of paragraph 13 of the scheme's provisions. The scheme is governed by statutory provisions related to direct taxes, specifically addressing the management and closure of accounts holding capital gains.