Section 116B: Amended return

116B. Amended return (1) Subject to this section, where a person has submitted a return for a year of assessment under section 112, 116 or 119 and thereafter submits a new return for the same year of assessment amending the previous return, he shall be deemed to have submitted the return for that year of assessment on the date of submission of the new return and he shall be liable to the penalty under section 121 (1) accordingly. (2) A person who submits an amended return under subsection (1) shall pay any additional tax specified in that return forthwith, together with the appropriate penalties and interest under section 122 and 122D, respectively. (3) An amended return under subsection (1) by a company or société shall be submitted electronically through such computer system as the Director-General may approve under section 128A, in an approved form, giving reasons for each amendment made to the previous return. [Issue 9] I5 – 70 Revised Laws of Mauritius (4) The penalty under section 121 (1) shall not apply where the amended return is submitted by an individual and the changes made to the previous return relate only to emoluments or to the amount of personal reliefs and deductions under Sub-part C,D or E of Part III. (5) An amended return under this section shall not be submitted after 3 years from the end of the year of assessment to which the return relates except where it is submitted in respect of undeclared or under-declared income or submitted by an individual in respect of emoluments or to the amount of personal reliefs and deductions under Sub-part C, D or E of Part III. [S. 116B inserted by s. 27 (p) of Act 18 of 2016 w.e.f. 1 January 2017.]