https://www.taxtmi.com/acts?id=11874 Entitlement to refund arises where a person's income is included in another person's total income; the person in whose return the income is included is entitled to claim that refund. A legal representative, trustee, guardian or receiver may claim or receive a refund for the benefit of the person or estate if the person cannot claim due to death, incapacity, insolvency, liquidation or similar cause. en-us Fri, 17 Sep 2010 11:40:00 +0530 Fri, 17 Sep 2010 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11874 Entitlement to refund arises where a person's income is included in another person's total income; the person in whose return the income is included is entitled to claim that refund. A legal representative, trustee, guardian or receiver may claim or receive a refund for the benefit of the person or estate if the person cannot claim due to death, incapacity, insolvency, liquidation or similar cause. Act-Rules Bills Fri, 17 Sep 2010 11:40:00 +0530 https://www.taxtmi.com/acts?id=11874