Usually, the income tax refund is payable only to the taxpayer eligible for the same. However, in certain instances, the refund can be credited to another individual. These instances are as follows
If your income is included in the income of another individual, the income tax refund would be paid to the other person
If the taxpayer dies, becomes incapacitated, or in the event of liquidation, insolvency and the like, the amount of income tax refund would be paid to the nominee, legal heirs, guardians, trustees, legal representatives, etc. as the case may be.