Person entitled to claim refund - Section 237 to 239

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..... 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 b .....

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