Section 237 of Income Tax Act "Refunds"
237. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess.
238. (1) Where the income of one person is included under
any provision of this Act in the total income of any other
person, the latter alone shall be entitled to a refund under
this Chapter in respect of such income.
(1A) Where the value of fringe benefits provided or deemed
to have been provided by one employer is included under any
provisions of Chapter XII-H in the value of fringe benefits
provided or deemed to have been provided by any other
employer, the latter alone shall be entitled to a refund
under this Chapter in respect of such fringe benefits.
(2) 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.
239. (1) Every claim for refund under this Chapter shall
be made 3[by furnishing return in accordance with the
provisions of section 139].
(2) 4[***].