Person entitled to claim refund in certain special cases.

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..... ncome of one person is included in total income of any another person under any provision of this Act, the latter shall be eligible for a refund under this Part in respect of such income. (2) Where a .....

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..... o claim or receive refund for the benefit of a person who is unable to claim or receive the refund due to him on account of death, incapacity, insolvency, liquidation or other cause or his estate.
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