The Tax Publishers

Rule 41

Refund Claim

1. Right to claim refund [Section 237]

Section 237 grants a right of refund to a person who satisfies the assessing officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year is in excess of the amount with which he is properly chargeable under the Act.

2. Person entitled to claim refund in special cases [Section 238]

In addition to persons who are normally entitled to claim refund as above, there are certain other persons also who can claim refund. The sub-sections (1), (1A) and (2) of section 238 categorise two classes of such persons. These are as under :

(i) A person in whose total income, income of another person is included under any provisions of the Act, the former alone may claim any refund in respect of such income. In other words only the person in whose income the income is clubbed will be entitled to claim refund.

(ii) where the value of fringe benefits provided or deemed to have been provided by one employer is included in the value of fringe benefits provided or deemed to have been provided by any other employer, the later alone shall be entitled to a refund in respect of such fringe benefits.

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