Section 227 - Claim of Refund on behalf of Deceased or Incapacitated Person
If by reason of death, incapacity, bankruptcy, retirement or any other reason a person is unable to claim or receive recovery of money due, his legal representative or trustee, guardian or, as the case may be, receiver or may claim or accept the said refund for the benefit of his land property.
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.