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[Cites 0, Cited by 0] [Section 67A] [Entire Act]

Union of India - Subsection

Section 67A(5) in Income Tax Rules, 1962

(5)A nomination made by an employee may, at any time, be modified by him after giving a written notice to the trustees of his intention of doing so in Form No. 40B or in a form as near thereto as may be. If the nominee predeceases the employee, the interest of the nominee shall revert to the employee, who may thereupon make a fresh nomination in respect of such interest.