https://www.taxtmi.com/acts?id=36730 Transfers of National Savings Certificates require prior written consent of an authorised Postmaster who must confirm transferee eligibility and compliance with timing rules. Transfers are generally permitted after one year from issue, with exceptions for near-relative gifts, heirs of deceased holders, court-ordered transfers, transfers under rule 12, and survivorship in joint holdings. Applications must be in the prescribed form signed by the holder(s); minor transfers require guardian certification. The Postmaster must record the change by striking the previous holder's name and entering the new holder's name with signature, designation and date stamp. Transfers are allowed only once. en-us Mon, 01 Jul 2019 12:40:16 +0530 Wed, 06 Nov 2024 16:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36730 Transfers of National Savings Certificates require prior written consent of an authorised Postmaster who must confirm transferee eligibility and compliance with timing rules. Transfers are generally permitted after one year from issue, with exceptions for near-relative gifts, heirs of deceased holders, court-ordered transfers, transfers under rule 12, and survivorship in joint holdings. Applications must be in the prescribed form signed by the holder(s); minor transfers require guardian certification. The Postmaster must record the change by striking the previous holder's name and entering the new holder's name with signature, designation and date stamp. Transfers are allowed only once. Act-Rules Direct Taxes Mon, 01 Jul 2019 12:40:16 +0530 https://www.taxtmi.com/acts?id=36730