law: Public Provident Fund Act, 1968
  8. Payment on death of subscriber
  (1) If a subscriber dies and there is in force at the time of
  
  his death a nomination in favor of any person, all amounts standing to his
  
  credit in the Fund shall be payable to the nominee.
  (2) Where the nominee is a minor, the amounts referred to in
  
  sub-section (1) shall be payable to any guardian of the property of the minor
  
  appointed by a competent court, or where no such guardian has been so
  
  appointed, to either parent of the minor, or where neither parent is alive, to
  
  any other guardian of the minor.
  (3) Where there is no nomination in force at the time of the
  
  death of the subscriber, the amounts referred to in sub-section (1) shall be
  
  payable to his legal heirs.