Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

Report No. 12

248. Person entitled to claim refund in certain special cases.-(1) Where income of one person is included under any provision of this Act in the total income of any other person, the latter alone shall be entitled to a refund under this Chapter in respect of such income.

[Section 48(3)]

(2) Where through death, incapacity, bankruptcy, liquidation or other cause, a person is unable to claim or receive any refund due to him, his executor, administrator or other legal representative, or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund for the benefit of such person or his estate.

[Section 49F]

Income-Tax Act, 1922 Back

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
Powered and driven by Neosys Inc