Section 111G:

111G. Tax deducted deemed to be tax paid (1) Any amount of tax deducted under this Sub-part in an income year shall be deemed to be— (a) received by the payee at the time it was deducted; and (b) paid by him to the Director-General, and shall be offset against the income tax liability of the payee for that income year. continued on page I5 – 63 I5 – 62 (1) [Issue 9] Revised Laws of Mauritius (2) Where the payee under subsection (1) is a société or a succession, the associates of the société or the heirs of the succession, as the case may be, shall be entitled to claim a credit in their annual return of income submitted under section 112 or 116, as the case may be, in respect of their share of the amount of tax deducted under this Sub-part. [S. 111G inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 17 (p) of Act 17 of 2007 w.e.f. 1 July 2007.]