Refund Entitlement in Special Cases (Death, Incapacity, Insolvency, Liquidation, or Other Causes) : Clause 432 of the Income Tax Bill, 2025 and Section 238 of the Income-tax Act, 1961
3 July, 2025
Contents
Acts
Rules & Regulations
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Refund entitlement: clubbed-income payee and authorised representatives may claim tax refunds when taxpayer cannot act. The clause entitles the person in whose total income clubbed income is included to claim the refund attributable to that income, and authorises a legal ... Summary
Refund entitlement: clubbed-income payee and authorised representatives may claim tax refunds when taxpayer cannot act.
The clause entitles the person in whose total income clubbed income is included to claim the refund attributable to that income, and authorises a legal representative, trustee, guardian or receiver to claim or receive refunds on behalf of a taxpayer who cannot do so because of death, incapacity, insolvency, liquidation or similar cause; procedural formalities and limitation issues are left to subordinate rules and practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
