Person entitled to claim refund - Section 237 to 239 - Income Tax - Ready Reckoner - Income Tax

Refunds [ Section 237 ] If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess. Person entitled to claim refund in certain special cases [ Section 238 ] Where the income of one person is included under any provision of this Act in the total income of any other person, the latter alone shall be entitled to a refund under this Chapter in respect of such income. [ Section 238(1) ] Where the value of fringe benefits provided or deemed to have been provided by one employer is included under any provisions of Chapter XII-H in the value of fringe benefits provided or deemed to have been provided by any other employer, the latter alone shall be entitled to a refund under this Chapter in respect of such fringe benefits. [ Section 238(1A) ] Where through death, incapacity, insolvency, liquidation or other cause, a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund for the benefit of such person or his estate. [ Section 238(2) ] Form of claim for refund and limitation [ Section 239 ] Every claim for refund under this Chapter shall be made by furnishing return in accordance with the provisions of section 139 . [ Section 239(1) ]