https://www.taxtmi.com/acts?id=51977 If 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. If a person is unable to claim or receive a refund on account of death, incapacity, insolvency, liquidation or other cause, the legal representative, trustee, guardian or receiver may claim or receive the refund for the benefit of that person or the estate. en-us Thu, 14 Aug 2025 18:25:40 +0530 Tue, 19 Aug 2025 18:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51977 If 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. If a person is unable to claim or receive a refund on account of death, incapacity, insolvency, liquidation or other cause, the legal representative, trustee, guardian or receiver may claim or receive the refund for the benefit of that person or the estate. Act-Rules Income Tax Thu, 14 Aug 2025 18:25:40 +0530 https://www.taxtmi.com/acts?id=51977