Section 25(1) in National Savings Certificates (VIII Issue) Rules, 1989
(1)A fee of rupees five shall be chargeable in respect of the following transactions namely:-(i)transfer of certificates from one person to another other than a transfer from the holder to a court of law;(ii)issue of duplicate certificate under rule 13(iii)issue of certificate of discharge under rule 18.(iv)conversion from one denomination to another under rule 23.Explanation. - The fee to be charged for a conversion under clause (iv) shall be based on the number of certificates required to be issued on such conversion.
