Section 123A: Act or thing in respect of a period before 3 years of assessment

123A. Act or thing in respect of a period before 3 years of assessment preceding that year of assessment (1) Notwithstanding this Act, and subject to sections 127 and 130 the Director-General shall, in any year of assessment and in relation to the income tax liability of a person, not— (a) require any information, statement or return; or (b) make any assessment or claim, under this Act in respect of a period before 3 years of assessment immediately preceding that year of assessment, unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act. I5 – 77 [Issue 9] Income Tax Act (2) An authorisation under subsection (1) shall be granted where the Director-General establishes to the satisfaction of the Independent Tax Panel that there is prima facie evidence of fraud or non-submission of return by a person liable to tax. (3) In an application under subsection (1), the Director-General shall specify the period in respect of which he proposes to do the act or thing referred to in subsection (1). [S. 123A inserted by s. 24 (zc) of Act 9 of 2015 w.e.f. 1 June 2016; amended by s. 27 (t) of Act 18 of 2016 w.e.f. 7 September 2016.]