The Assessing Officer (AO) must receive the information on Form G and any accompanying documentation in order for the money to be withdrawn from CGAS. Form G will be approved if the AO is satisfied that all necessary paperwork is in order and that the tax owed on the presumed capital gain has been paid. However, it is also important to note that every bank has a different procedure for closing CGAS accounts. Certain banks permit CGAS account closures on the basis of self-declaration.