If there is an amount set forth in paragraph (1), item (iii) of the preceding Article with regard to special corporation tax for reconstruction for a taxable business year of a corporation, the corporation may, even if it is not obligated to file a return pursuant to the proviso to that paragraph, file with the district director a return stating the matters set forth in the items of paragraph (1) of the preceding Article in order to receive a refund under the provisions of Article 56, paragraph (1).