Section 112: Return and payment of tax by individuals

112. Return and payment of tax by individuals (1) Subject to this Act, every person who, in an income year— (a) derives— (i) total net income of an amount exceeding the Category A Income Exemption Threshold specified in the Third Schedule; (ii) gross income derived from any business, exceeding 2 million rupees; (iii) emoluments in respect of which tax has been withheld under section 93; (iv) income which has been subject to tax deduction at source under section 111C; (b) acquires— (i) an immoveable property, the cost of which, including the cost of construction of any building or structure thereon, exceeds 5 million rupees; (ii) a motor vehicle, the cost of which exceeds 2 million rupees or in respect of which he paid registration duty of 75,000 rupees or more under the Registration Duty Act; (iii) a pleasure craft as defined in the Tourism Authority Act, the cost of which, including the cost of its engine, exceeds one million rupees; [Issue 7] I5 – 66 Revised Laws of Mauritius (c) pays the required contribution declared under section 17C of the National Pensions Act to the Director-General; or (d) has a chargeable income, shall, in respect of that income year, submit to the Director-General, not later than 30 September following that income year, a return in such form and manner as the Director-General may determine, specifying— (i) the income exemption threshold to which the person is entitled under section 27; (ii) the interest relief allowable under section 27A; and (iii) such other particulars as may be required in the form of the return and, at the same time, pay any tax payable in accordance with the return. (1A) (a) Where, in an income year, a person is required to submit a return under subsection (1), he shall continue to submit a return in respect of every succeeding year, unless otherwise authorised in writing by the Director-General. (b) Where, in an income year, a person is required to submit a return under paragraph (a) and is not likely, in the future, to have a chargeable income, he may apply to the Director-General to waive his obligation to submit a return under this subsection. (c) The Director-General may, on application made by a person under paragraph (b), cancel the obligation of the person to submit a return under paragraph (a), on such conditions as the Director-General may determine. (2) A planter, who is an individual, shall not be required to submit a return under this section where, in an income year— (a) he cultivates sugar cane on less than 15 hectares of land, in the aggregate; (b) the sugar accruing to him from the sugar cane cultivation does not exceed 60 tonnes; and (c) his net income, other than his basic retirement pension, is solely derived from sugar cane cultivation. (3) Notwithstanding subsection (1), where an individual submits his return electronically through the computer system of the Authority and at the same time makes payment, through internet banking, to the DirectorGeneral, of the tax payable in accordance with the return, the due date for the submission and for payment shall be 15 October. (4) Where the total income of a person exceeds 2 million rupees, he shall submit his return under subsection (1) electronically through such computer system as the Director-General may approve. [S. 112 amended by s. 7 (j) of Act 13 of 1996 w.e.f. 1 July 1996 in respect of the income year commencing on 1 July 1996 in respect of every subsequent income year; s. 9 (s) of Act 9 of 1997 w.e.f. 1 July 1997 ccordance with the return, the due date for the submission and for payment shall be 15 October. (4) Where the total income of a person exceeds 2 million rupees, he shall submit his return under subsection (1) electronically through such computer system as the Director-General may approve. [S. 112 amended by s. 7 (j) of Act 13 of 1996 w.e.f. 1 July 1996 in respect of the income year commencing on 1 July 1996 in respect of every subsequent income year; s. 9 (s) of Act 9 of 1997 w.e.f. 1 July 1997 in respect of the year of assessment commencing on 1 July 1997 and in respect of every subsequent year of assessment; by s. 12 (r) of Act 25 of 2000 w.e.f. income year commencing on 1 July 2000; s. 11 (i) of Act 23 of 2001 w.e.f. income year commencing on 1 July 2001; s. 14 (p) of Act 20 of 2002 w.e.f. 1 December 2001; s. 27 (10) (f) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 18 (zm) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of I5 – 67 [Issue 8] Income Tax Act every subsequent income year; amended by s. 21 (j) of Act 14 of 2009 w.e.f. 1 January 2010; s. 10 (j) of Act 20 of 2009 w.e.f. 1 January 2010 in respect of the income year commencing on 1 January 2010 and in respect of every subsequent income year; repealed and replaced by s. 9 (q) of Act 10 of 2010 w.e.f. 24 December 2010; amended by s. 8 (zg), in so far as it relates to section 112 (1) (ea) of the Income Tax Act, of Act 37 of 2011 w.e.f. 1 January 2012; s. 12 (o) of Act 26 of 2012 w.e.f. 1 January 2013 in respect of the year assessment commencing on 1 January 2013 and in respect of every subsequent year of assessment; s. 24 (s) of Act 9 of 2015 w.e.f. 1 July 2015 in respect of the year of assessment commencing on 1 July 2015 and in respect of every subsequent year of assessment.]