Account closure conditions: site restoration certificate required, then government profit share and assessed tax deducted before final payout.

Account closure requires a certificate of site restoration from the Ministry or its authorised agency specifying the Central Government's profit/production share; the depositor must apply in Form F with that certificate and a Form G tax quantification from the Assessing Officer. On receipt the deposit office disburses the balance (including accrued interest) by first paying the government's profit share from the final production year, second depositing the assessed income-tax, and finally crediting the remaining residue to the depositor's designated account.

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