Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Only the person whose total income includes that income may claim a refund; representatives may claim if unable - Chapter XII-H</h1> Where one person's income is included in another's total income under the Act, only the person whose total income includes that income may claim a refund; the same rule applies where one employer's fringe benefits are included in another employer's fringe benefits under Chapter XII-H. If a person entitled to a refund is unable to claim or receive it due to death, incapacity, insolvency, liquidation or other cause, the person's legal representative, trustee, guardian or receiver may claim and receive the refund for the benefit of that person or the estate.