Section 111D: Remittance of tax deducted

111D. Remittance of tax deducted (1) Subject to this section, every payer who deducts income tax under section 111C shall remit to the Director-General the income tax so deducted and at the same time submit a return in a form approved by the Director-General— (a) in the case where the remittance and the return are made in accordance with section 128A, not later than one month from the end of the month in which the income tax was deducted; or (b) in the case where the remittance and the return are made in a manner other than in accordance with section 128A, not later than 20 days from the end of the month in which the income tax was deducted. (2) The remittance and the return referred to in subsection (1) shall, in respect of the months of May and November, be made 2 days, excluding Saturdays and public holidays, before the end of June and December, respectively. [S. 111D inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006; repealed and replaced by s. 8 (ze) of Act 37 of 2011 w.e.f. 1 January 2012.; s. 9 (m) of Act 26 of 2013 w.e.f. 1 January 2014 in respect of the year of assessment commencing on 1 January 2014 and in respect of every subsequent year of assessment; s. 27 (o) of Act 18 of 2016 w.e.f. 7 September 2016.] [Issue 9] I5 – 62 Revised Laws of Mauritius