Person entitled to claim refund in
certain special cases.
8238. (1) 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.
9[(1A) 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.]
(2) 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.
