Section 117: Return of income in special circumstances

117. Return of income in special circumstances Where— (a) a person— (i) has ceased to derive gross income; (ii) has ceased to carry on business in Mauritius; (iii) is about to discontinue carrying on business in Mauritius; or (iv) is a non-resident trader; or (b) a person is liable to income tax under section 83 on the death of a taxpayer in respect of all income derived by that taxpayer in his lifetime, he shall forthwith submit to the Director-General, in respect of the relevant income year, a return in such manner and in such form as may be approved by him giving the particulars specified in section 112 or 116, as the case may be, and at the same time, pay any tax payable in accordance with that return together with the appropriate penalty under sections 121 and 122, if any. I5 – 70 (1) [Issue 9] Income Tax Act