§ 432
Chapter XX — Refunds
Person entitled to claim refund in certain special cases
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
432. (1) Where the income of one person is included in total income of any other
person under any provision of this Act, the latter alone shall be eligible for
a refund under this Chapter in respect of such income.
(2) Where a person is unable to claim or receive a refund due to him, on account of
death, incapacity, insolvency, liquidation or other cause, his legal representative or
the trustee or guardian or receiver, shall be entitled to claim or receive such refund
for the benefit of such person or his estate.
Form of claim for refund and limitation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.