Section 125: Production of books and records

125. Production of books and records The Director-General may, for the purpose of ascertaining the tax liability of any person, require that person— (a) to produce for— (i) examination, at such time and place as may be specified, books, accounts, records, registers, bank statements and other documents, whether on computer or otherwise, which the Director-General considers necessary and which may be in the possession or custody or under the control of that person; or I5 – 78 (1) [Issue 9] Income Tax Act (ii) retention for such period as the Director-General considers necessary, any book, account, record, register, statement, or document specified in subparagraph (i) and for taking copies or extracts therefrom; and continued on page I5 – 79 [Issue 9] I5 – 78 (2) Revised Laws of Mauritius (b) to attend, at such time and place as the Director-General may specify, for the purpose of being examined in respect of any transaction or matter relating to the income tax liability of that person. [S. 125 amended by s. 11 (o) of Act 28 of 2004 w.e.f. 6 August 2004; amended by s. 27 of Act 33 of 2004.]