https://www.taxtmi.com/acts?id=6682 Para 13 requires depositors or their nominees/legal heirs to apply in Form G or H with Assessing Officer approval for account closure; the deposit office must credit the balance and accrued interest to a bank account, and payment so made constitutes full discharge of the office's liability. Assessing Officers must verify legal heir claims through succession certificate, probate or letters of administration, and documentary proof of account must be submitted. The provision mandates secure electronic filing of closure options and assigns systems authorities responsibility for procedure, data standards, verification, security, archival and retrieval. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 22 Nov 2025 11:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6682 Para 13 requires depositors or their nominees/legal heirs to apply in Form G or H with Assessing Officer approval for account closure; the deposit office must credit the balance and accrued interest to a bank account, and payment so made constitutes full discharge of the office's liability. Assessing Officers must verify legal heir claims through succession certificate, probate or letters of administration, and documentary proof of account must be submitted. The provision mandates secure electronic filing of closure options and assigns systems authorities responsibility for procedure, data standards, verification, security, archival and retrieval. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6682