(1) The closure of an account shall be permitted on its maturity:
Provided that pre-mature closure of an account may be permitted if provided for in the Savings Scheme and subject to the conditions specified therein.
(2) Payment of eligible balance under sub-rule (1) shall be made, at the option of depositors or guardian or nominee or legal heir, as the case may be, through any of the following means; namely:-
(a) by transfer to the Savings Bank account of the payee,
(b) by a crossed cheque,
(c) by cash, if the amount is below the limit prescribed in this regard under the Income Tax Act, 1961.
(3) Pre-mature closure of an account shall be permissible as per the provisions of the Savings Scheme.