Indian Income-Tax Act, 1922

[49F. Power of representative of deceased person or person disabled to make claim on his behalf.—Where through death, incapacity, bankruptcy, liquidation or other cause, a person who would but for such cause have been entitled to a refund under any of the provisions of this Act, or to make a claim under section 48 * * or section 49, is unable to receive such refund or to make such claim, his executor, administrator or other legal representative, or the trustee or receiver, as the case may be, shall be entitled to receive such refund or to make such claim for the benefit of such person or his estate.]

 

 

 

[As amended up to date]