Although only the assessee is entitled to claim refund, however,in the following cases the refund can be claimed by a person
other than the assessee:
(i) Where the income of one person is included under any
provision of the Income-tax Act in the total income of any
other person, the latter alone shall be entitled to a refund in
respect of such income;
(ii) 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.
Form for claim for refund and period within which claim for
refund should be made
Every claim for refund should be made in the prescribed form
i.e. Form No. 30 and it should be verified in the prescribed manner. The claim of refund should be made within one year
of the last day of the relevant assessment year.
Where any part of the total income of a person making a claim
for refund of tax, consists of any income from which tax has
been deducted under the provisions of sections 192 to 194,
194A and 195, the claim shall be accompanied by the TDS
certificates prescribed under section 203.
The delay in filing the claim may be condoned by the Assessing
Officer and the claim may be disposed off according to merits,
under certain circumstances.
The claim for refund may be presented by the claimant in
person or through a duly authorised agent or may be sent by