(1) Where any person satisfies the Deputy Commissioner of Taxes that the amount of tax paid by him or on his behalf in any year, or the amount of tax deemed to have been paid by him or on his behalf, is more than the amount of tax claimed from him under this Act in that year, in that case, he shall be entitled to refund of the excess amount paid.

(2) Where the income of any person is included in the total income of any other person under any provision of this Act, such other person shall be entitled to return under this Act solely in respect of such income.