Section 32(1) in The Post Office Savings Certificates Rules, 1960
(1)A fee of twenty-five paise in the case of a certificate of denomination or rupees one hundred or lower and rupee one in any other case, shall be chargeable in respect of the following transactions, namely:-(i)transfer of a certificate from one person to another, except the transfer from the name of the deceased holder to his heir or from a holder to a court of law or to any other person under the orders of a court of law or transfer made under Rule 19 and the transfer mentioned in sub-clause (v) and (vi) of clause (a) of sub-rule (2) of Rule 16.(ii)issue of duplicate certificate under Rule 20.(iii)issue of certificate of discharge under Rule 24.(iv)partial discharge of a certificate under Rule 29.(v)conversion from one denomination to another under Rule 30.Explanation 1. - The fee to the charged for the issue of a certificate of discharge under clause (iii) shall be calculated separately on the aggregate face value of all certificates which were purchased on any one application and which are included for discharge in the discharge certificate.Explanation 2. - The fee to the charged for a partial discharge under clause (iv) or for a conversion under clause (v) shall be based on the number and denomination of the certificates required to be issued on such discharge on conversion.
