Section 12(6) in The Public Provident Fund Scheme, 1968
(6)Notwithstanding the provisions contained in paragraph 9 -(i)If a subscriber to an account in respect of which a nomination is in force dies, the nominee or nominees may make an application in Form G or, as near thereto as possible, to the Accounts Office together with proof of death of the subscriber and on receipt of such application all amounts standing to the credit of the subscriber after making adjustment, if any, in respect of interest on loans taken by the subscriber shall be repaid by the Accounts Office itself to the nominee or nominees.Provided that if any nominee is dead, the surviving nominee or nominees shall, in addition to the proof of death of the subscriber, also ftimish proof of the death of the decreased nominee.(ii)Where there is no nomination in force at time of death of the subscriber, the amount standing to the credit of the deceased after making adjustment, if any, in respect of interest on loans taken by the subscriber, shall be repaid by the Accounts Office to the legal heirs of the deceased on receipt of application in Form G in this behalf from them.Provided that the balance upto Rs. 1 lakh may be paid to the legal heirs on production of (i) a letter of indemnity, (ii) an affidavit, (iii) a letter of disclaimer on affidavit, and (iv) a certificate of death of subscriber, on stamped paper, in the firms as in Annexures to Form G.
