Person entitled to claim refund in certain special cases.238.
(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.(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.