25G. Special procedure for making ad interim payments in certain cases.
(1)(a)Where ad interim payment is to be made to the members of an undivided Hindu family who, under Section 20 are entitled to be treated separately for the purpose of assessment but the full details of such members are not available or have not been furnished and verified the ad interim payment may be calculated treating the family as one unit and not assessing the ad interim payment separately in respect of each co-sharers, & ad interim payment may, subject to future adjustments, be sanctioned and paid to the Karta or any adult member of the family on behalf of all the co-sharers including minors on his producing letters of authority from them empowering the Karta or the adult member to receive payment on their behalf and after obtaining from such Karta or adult member an indemnity bond in Form O(2).(b)Where ad interim payment is to be made to a minor, who is the solitary claimant to such payment the payment shall be made to the minor's guardian after obtaining from him an indemnity bond in Form O(2).(2)Where there is a genuine dispute about the interests of an intermediary in an estate or tenure or part of an estate or tenure or in respect of his right to receive compensation or annuity, the Collector shall withhold such ad interim payment to the extent disputed until such time as the dispute is decided by a competent court.(3)Before making ad interim payment in respect of a trust, the Collector shall obtain from the payee concerned a security bond in Form O.
