Section 95: Employee declaration

95. Employee declaration (1) Subject to subsection (2), every employee who, for an income year, is entitled to— (a) the income exemption threshold under section 27; (b) interest relief under section 27A; and (c) relief for medical or health insurance premium under section 27B, in respect that income year and who wishes to have the income exemption threshold, interest relief and relief for medical or health insurance premium taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments under section 93 during that income year, shall submit to his employer an Employee Declaration Form in such manner and on such conditions as may be prescribed. [Issue 7] I5 – 52 Revised Laws of Mauritius (2) Where the income exemption threshold referred to in subsection (1) has been claimed, that income exemption threshold shall not be claimed for the purpose of Sub-part B of Part VIII. (3) Where an employee has, in his Employee Declaration Form, claimed, in respect of an income year, an additional exemption under paragraph (ix) of the Third Schedule or interest relief under section 27A and the claim is thereafter found to be unjustified or in excess of the amount to which he is entitled, by 10 per cent or more, he shall be liable, in addition to the amount of the income tax underpaid, to a penalty not exceeding 25 per cent of the underpaid amount. [S. 95 amended by s. 7 (f) of Act 13 of 1996 w.e.f. 1996; s. 9 (n) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (l) of Act 10 of 1998 w.e.f. 1 July 1998; s. 10 (m) of Act 18 of 1999 w.e.f. 1 July 1999; s. 12 (p) of Act 25 of 2000 w.e.f. 1 July 2000; repealed and replaced by s. 18 (zb) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent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. 9 (n) of Act 10 of 2010 w.e.f. the income year commencing 1 January 2011; s. 9 (j) of Act 26 of 2013 w.e.f. year of assessment commencing on 1 January 2015.]