Section 432 — Person entitled to claim refund in certain special cases

Old Act equivalent: Section 238 of IT Act 1961 Sub-part: Chapter XX—Refunds

Statutory Text

(1) Where the income of one person is included in total income of any other person under any provision of this Act, the latter alone shall be eligible for a refund under this Chapter in respect of such income. (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. Form of claim for refund and limitation.

None.

None.

None.

Applies to: Legal representatives, guardians, agents, and other persons acting on behalf of the assessee.
Conditions: Person who made the payment or on whose behalf payment was made is entitled; special cases for representatives.
Time limits: None specific.
Monetary limits: None.
Exceptions: None.