Section 152: Refund of excess income tax

152. Refund of excess income tax (1) (a) Subject to this section, where, in respect of an income year, a person has paid tax of an amount in excess of the income tax liability on his chargeable income, he may claim a refund of the tax paid in excess provided he has submitted a return under section 112, 116 or 119. (b) Where a person makes a claim under paragraph (a) and he has not submitted a return of income under section 112, 116 or 119, he shall submit the return together with his claim. (2) A refund under subsection (1) shall be made— (a) in the case of an employee whose gross income consists exclusively of emoluments, within a period of 3 months of the due date for submission of the return or the date of receipt of the claim, whichever is the later; (b) in any other case, within a period of 6 months of the due date for submission of the return or the date of receipt of the claim, whichever is the later. (2A) Where the refund is made after the period specified in subsection (2) (a) or (b), as the case may be, the refund shall carry interest, free of income tax, at the prevailing Repo rate determined by the Bank of Mauritius. (3) Any person may make a claim to the Director-General for a refund of tax paid in excess within 4 years of assessment after the end of the year of assessment in respect of which the tax was overpaid. (4) Where a claim is made under subsection (3) and the Director-General is satisfied that the claimant is entitled to the refund, he shall refund the amount of tax so paid in excess. (4A) Where a person has claimed a refund of tax in excess of the refund he ought to have claimed, he shall be liable to a penalty of up to 25 per cent on the amount of the excess refund claimed. I5 – 94 (3) [Issue 9] Income Tax Act (4B) Any penalty charged under subsection (4A) shall be offset against the amount of refund, where applicable. (5) No refund under this section shall be made where the amount claimed does not exceed 25 rupees. [S. 152 amended by s. 11 (v) of Act 23 of 2001 w.e.f. the income year commencing 1 July 2000; s 9 (y) of Act 10 of 2010 w.e.f. 24 December 2010; s. 9 (o) of Act 26 of 2013 w.e.f. 14 January 2014 in respect of the income year commencing 1 January 2014 and in respect of every subsequent income year; s. 27 (za) of Act 18 of 2016 w.e.f. 7 September 2016.]