Form 184: Nomination or modification of nomination for provident or gratuity fund
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Nomination or modification of nomination for provident or gratuity fund.
The employee nominates or modifies nominees in Form 184 for the applicable provident/gratuity fund; the actual family, minor-guardian, witness and trustee-certification requirements must be met.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 40A, 40B is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 293, Rule 319; . Physical PDF pp 961-962; printed Gazette pp 2493-2494.
Rule 293, Rule 319 — connected rule text
293. Nomination.– (1) An employee may be permitted by the trustees of the provident fund to nominate one or more persons to receive the amount held in the provident fund in the event of the death of such employee and such nomination shall be made in Form No. 184. (2) If an employee nominates more than one person under sub -rule (1), he shall, specify in his nomination the amount or share payable to each of the nominees in a way that the whole of the amount that may stand to his credit in the provident fund. (3) Where an employee h as a family at the time of making a nomination, the nomination shall be in favour of one or more persons belonging to his family and any nomination made by an employee in favour of a person not belonging to his family shall be invalid. (4) If, at the time of making a nomination, the employee does not have a family, the nomination may be in favour of any person or persons, but if the employee later gains a family, then such nomination shall be invalid and the employee may then make a new nomination in favour of one or more persons from his family. (5) If the nomination is in favour of a minor, whether partly or fully, the member may appoint an adult family member as the guardian of the minor nominee in the event of the death of such member and if, there are no adult family members available, the member may choose any other person to be the guardian of the minor nominee. (6) An employee may modify a nomination at any time by providing written notice to the trustees in Form No. 184 and, if the nominee dies before the employee, the nomination shall revert back to the employee who may then make a new nomination for that interest. (7) A nomination or its modification shall take effect to the extent that it is valid on the date on which it is received by the trustees. (8) For the purposes of this rule, "family" means,– (a) in the case of a male member, his wife, his children, whether married or unmarried, his dependant parents and his deceased son's widow and children; and (b) in the case of a female member, her husb and, her children, whether married or unmarried, her dependant parents, her husband's dependant parents and her deceased son's widow and children.
Rule 293, Rule 319 — connected rule text
319. Nomination – (1) An employee may be allowed by the trustees o f the gratuity fund to make a nomination in Form 184 or in a form as near thereto as may be necessary conferring on one or more persons, the right to receive the amount of gratuity in the event of his death, before that amount becomes payable or, having be come payable, has not been paid. (2) If an employee nominates more than one person under sub-rule (1), he shall, in his nomination, specify the amount or share payable to each of the nominees in such manner as to cover the whole of the amount of gratuity t hat may be payable in the event of his death. (3) Where an employee has a family at the time of making a nomination, the nomination shall be in favour of one or more persons belonging to his family and any nomination made by such employee in favour of a person not belonging to his family, shall be invalid. (4) If at the time of making a nomination, the employee has no family, the nomination may be in favour of any person or persons, but if the employee subsequently acquires a family, such nomination shall forthwith be deemed to be invalid and the employee may be allowed to make a fresh nomination in favour of one or more persons belonging to his family. (5) A nomination made by an employee may, at any time, be modified by him after giving a written notice to the trustees of his intention of doing so in Form 184 or in a form as near thereto as may be and, if, the nominee predeceases the employee, the interest of the nominee shall revert to the employee, who may thereupon make a fresh nomination in respect of such interest. (6) A nomination or its modification shall take effect to the extent it is valid on the date on which it is received by the trustees. (7) Where the nomination is wholly or partly in favour of a minor, the member may, for the purposes of thi s rule appoint a major person of his family, to be the guardian of the minor nominee in the event of the member predeceasing the nominee and the guardian so appointed, and where there is no major person in the family, the member may, at his discretion, appoint any other person to be a guardian of the minor nominee. (8) For the purposes of this rule, "family", in relation to an employee, shall be deemed to consist of – (a) in the case of a male employee, himself, his wife, his children, whether married or u nmarried, his dependent parents and the dependent parents of his wife and the widow and children of his predeceased son, if any; and (b) in the case of a female employee, herself, her husband, her children, whether married or unmarried, her dependent parents and the dependent parents of her husband and the widow and children of her predeceased son, if any:
Completed field illustration
Fictional data, not for filing. A fictional married employee makes a fresh provident-fund nomination to a spouse and a minor child, including the guardian particulars.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: employee / PAN / address / birth / family | Priya Arun Sharma / synthetic ZZZPS0000Z / 10 Model Road Pune / 1 June 1985 / married, has family under the applicable rule |
| Other personal fields | Gender female / Aadhaar not reproduced, fictional model / religion field not assigned a genuine identity |
| Part B: fund / account | Provident fund / Example Recognised Provident Fund / MODEL-ACCOUNT-184 |
| Part C: type / nominee 1 | Fresh nomination / spouse Arun Dev Mehta, synthetic ZZZPM0000Z, age 43, same address / 60% |
| Nominee 2 / guardian | Child Riya Example, age 10, same address, no genuine PAN/Aadhaar / 40% / guardian Arun Dev Mehta, synthetic ZZZPM0000Z, spouse of employee |
| Continued-page certification / witnesses / trustee | Employee, two witness and trustee/authorised-person roles only / no signature, attestation or witnessing actually performed |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 60% + 40% = 100%; the minor’s guardian is explicitly identified.
Use the family definition and nomination restrictions in Rule 293 or 319 for the actual fund. A non-family nomination and its later cancellation rule must not be copied into an employee-with-family case. The official extract includes the continuation containing certification and witnesses.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 293, Rule 319. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 184 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.