Section 120: Return in respect of the estate of a deceased person

120. Return in respect of the estate of a deceased person (1) Subject to subsection (4), where the estate of a deceased taxpayer has not been distributed, any person liable to income tax under section 83 shall, in respect of an 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— [Issue 7] I5 – 72 Revised Laws of Mauritius (a) all income derived by the estate during the preceding income year; (b) the full name of the beneficiaries and the respective share of their income in the estate; and (c) — (d) such other particulars as the Director-General may require. (2) For the purpose of subsection (1), the date specified shall— (a) where the estate has an approved return date, be not later than 30 September following the income year; or (b) in any other case, be not later than 31 December following the income year. (3) Every beneficiary of the estate shall be liable to income tax on his chargeable income including his share of the income derived from the estate. (4) The Director-General may, by notice in writing, exempt the person from submitting the return under subsection (1) on such conditions as he may determine. [S. 120 amended by s. 18 (zq) 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 every subsequent income year; s. 17 (y) of Act 17 of 2007 w.e.f. 22 August 2007; s. 21 (p) of Act 14 of 2009 w.e.f. 1 January 2010; s. 24 (x) 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.]