Section 115: Return by persons leaving Mauritius

115. Return by persons leaving Mauritius Where a person, other than an exempt person, is about to leave Mauritius and his absence is unlikely to be temporary, he shall, before leaving, submit to the Director-General, in respect of the relevant income year, a return in such manner and in such form as he may approve, giving the particulars specified in section 112 and at the same time— (a) pay any tax payable in accordance with the return together with the appropriate penalty under sections 121 and 122, if any; or [Issue 8] I5 – 68 Revised Laws of Mauritius (b) give security to the satisfaction of the Director-General for the payment of the income tax payable.