Section 224 - Entitlement of Refund
(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 in that year exceeds the amount of tax claimed from him under this Act, 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 refund under this Act in respect of such income alone.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.