Capital gain account closure requires Form G with Assessing Officer approval and passbook submission to the deposit office. Closure of a capital gain account requires filing Form G with the passbook of Account A or deposit receipt of Account B to the deposit office with prior Assessing Officer approval; eligible companies must make a joint Form G application with AO approval. The deposit office will credit the depositor's bank account with the balance and accrued interest. For deceased depositors, nominees or legal heirs must file Form H with AO approval and provide succession certificate, probate, or letters of administration as required.