Clause 217 - Person entitled to claim refund in certain special cases. - Direct Taxes Code, 2010

Person entitled to claim refund in certain special cases. 217. (1) If the income of a person is included in the total income of any other person under the provisions of this Code, then such other person shall be entitled to a refund in respect of such income. (2) The legal representative or the trustee or guardian or receiver, as the case may be, of a person shall be entitled to claim or receive refund for the benefit of such person or his estate if such person is unable to claim or receive any refund due to him on account of death, incapacity, insolvency, liquidation or any other similar cause.