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of <h1>How Nominees and Legal Heirs Close Deceased Depositor Capital Gains Accounts Using Form H, Para 11(6)</h1> Form H under the Capital Gains Accounts Scheme, 1988 prescribes the procedure for a nominee or legal heir to apply to the deposit office to close the capital gains account(s) of a deceased depositor. The applicant must provide details of the deposit office, deceased depositor, relevant paragraph of the Scheme, and particulars of Account-A and/or Account-B, enclosing the passbook or deposit receipt. A nominee claims entitlement under paragraph 11(6), while a legal heir must also submit disclaimers from all other legal heirs. The form requires signature or thumb impression of the claimant, approval by the Assessing Officer, and recording of closure and payment details by the deposit office.
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