Person entitled to claim refund in certain special cases
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 432(1) of Income Tax Act 2025
(1) Where the income of one person is included in total income of any another person under any provision of this Act, the latter shall be eligible for a refund under this Part in respect of such income.
Section 432(2) of Income Tax Act 2025
(2) Where a person is unable to claim or receive a refund due to him on account of death, incapacity, insolvency, liquidation or other cause, his legal representative or the trustee or guardian or receiver, shall be entitled to claim or receive such refund for the benefit of such person or his estate.