146. Entitlement to refund.-

CHAPTER XVIII
REFUNDS

146.  Entitlement  to  refund.- 

(1)  A  person,  who  satisfies  the  Deputy Commissioner  of  Taxes  or  other  authority  appointed  by  the  Government  in this behalf that the amount of tax paid by him or on his behalf, or treated as paid by him or on his behalf, for any year exceeds the amount with which he is properly chargeable under this Ordinance for that year, shall be entitled to a refund of any such excess.

(2) Where the income of the person is included under any provision of this Ordinance in the total income  of  any  other  person, such  other  person  alone shall be entitled to a refund under this chapter in respect of such income.

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