§ 432
Chapter XX — Refunds
Person entitled to claim refund in certain special cases
Income-tax Act, 2025
If an individual's income is taxed as part of another person's total income, only that other person can claim any refund arising from that income.
When the entitled person cannot claim a refund because of death, incapacity, insolvency, liquidation, or similar reasons, their legal representative, trustee, guardian, or receiver may claim the refund on their behalf or for their estate.
📜 Official text of the section +
432. (1) Where the income of one person is included in total income of any other
person under any provision of this Act, the latter alone shall be eligible for
a refund under this Chapter in respect of such income.
(2) Where a person is unable to claim or receive a refund due to him, on account of
death, incapacity, insolvency, liquidation or other cause, his legal representative or
the trustee or guardian or receiver, shall be entitled to claim or receive such refund
for the benefit of such person or his estate.
Form of claim for refund and limitation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.