1. Not taxable. But any interest accrued after her probable demise, is taxable to nomineee's account.
2. No. Not compulsory, but nomination is must.
Yes, only when maturity of NSC happens to be after her ....
Shaswat initial support private limited
Ahmedabad
CS
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Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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CAclubindia
