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of <h1>Form 40B: Update Your Provident or Gratuity Fund Nominees with New Details and Certifications Under Income Tax Rules.</h1> Form 40B is used to modify nominations for provident or gratuity funds under income tax rules. The form allows an individual to cancel previous nominations and designate new nominees to receive the fund amounts in the event of their death. It requires details such as the nominees' names, addresses, relationships, ages, and the share of the fund or gratuity each nominee is to receive. The form includes certifications regarding family status and dependents and must be signed by the employee and witnessed by two individuals. A trustee or authorized person must certify the declaration.
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