https://www.taxtmi.com/acts?id=48876 Where one person's income is included in another's total income under the Act, the latter is entitled to claim a refund relating to that income. If a taxpayer cannot claim or receive a refund due to death, incapacity, insolvency, liquidation or similar cause, the taxpayer's legal representative - including a trustee, guardian or receiver - may claim or receive the refund for the benefit of the taxpayer or the taxpayer's estate. en-us Fri, 14 Feb 2025 13:24:12 +0530 Fri, 14 Feb 2025 13:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48876 Where one person's income is included in another's total income under the Act, the latter is entitled to claim a refund relating to that income. If a taxpayer cannot claim or receive a refund due to death, incapacity, insolvency, liquidation or similar cause, the taxpayer's legal representative - including a trustee, guardian or receiver - may claim or receive the refund for the benefit of the taxpayer or the taxpayer's estate. Act-Rules Bills Fri, 14 Feb 2025 13:24:12 +0530 https://www.taxtmi.com/acts?id=48876