https://www.taxtmi.com/caselaws?id=170592 Nomination for provident fund and allied dues authorises the nominee to receive payment and give a valid discharge, but it does not confer beneficial ownership or an independent title in the nominee. The amount remains part of the deceased's estate and must be distributed under the applicable succession law. Applying that principle, the fund was required to be shared among the heirs of the deceased under the Hindu Succession Act, 1956. The widow was therefore entitled to her share, and release of her half share was directed. en-us Thu, 20 Aug 2009 00:00:00 +0530 Mon, 02 Nov 2015 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170592 Nomination for provident fund and allied dues authorises the nominee to receive payment and give a valid discharge, but it does not confer beneficial ownership or an independent title in the nominee. The amount remains part of the deceased's estate and must be distributed under the applicable succession law. Applying that principle, the fund was required to be shared among the heirs of the deceased under the Hindu Succession Act, 1956. The widow was therefore entitled to her share, and release of her half share was directed. Case-Laws Indian Laws Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170592