Income Tax Act 2023
Section 227 - Claim of Refund on behalf of Deceased or Incapacitated Person
(as updated till Finance Act 2024)
If a person is unable to claim or receive recovery of money due to him by reason of death, incapacity, bankruptcy, retirement or otherwise, his legal representative or trustee, guardian or, as the case may be, receiver may claim or accept the said refund for the benefit of his landed property.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.