Section 130: Time limit to make assessments

130. Time limit to make assessments (1) Subject to subsection (2), the Director-General shall not, in a year of assessment, make an assessment under section 129 or 129A in respect of a period beyond 3 years of assessment preceding the year of assessment in which a return under section 112, 113, 116 or 119, as the case may be, is made. [Issue 9] I5 – 82 Revised Laws of Mauritius (2) — [S. 130 amended by s. 14 (u) of Act 20 of 2002 w.e.f. 1 July 2002; s. 27 of Act 33 of 2004 w.e.f. 20 October 2004; s. 10 (m) of Act 20 of 2009 w.e.f. 19 December 2009; s 12 (s) of Act 26 of 2012 w.e.f. 1 January 2013; s. 24 (zf) of Act 9 of 2015 w.e.f. 1 June 2016.]