Please quote your BUSINESS REGISTRATION No and TAX ACCOUNT No.

in all communications addressed to the

CONFIDENTIAL I. T. Form 01
Mauritius Revenue Authority, Ehram Court, Cnr Mgr Gonin & Sir Virgil Naz Streets, Port Louis.
TAN : 7 3 0 2 7 3 2 6
BRN(if available)
SURNAME : SEENANUN
OTHER NAMES : PRAVESH (The Income Tax Act )
Year of Assessment 2022-2023
HOUSE/APPT NO: STREET : ROYAL ROAD (Income for the Year 1 July 2021 to 30 June 2022)
POSTAL REGION : Old Grand Port ANNUAL INCOME TAX RETURN — INDIVIDUAL
LOCALITY :

VILLAGE/ TOWN : ANSE JONCHEE

COUNTRY : MU -Mauritius POSTAL CODE: Please read the Notes for completion of annual return before filing in this return

THE RETURN SHOULD REACH MRA ELECTRONICALLY AT LATEST ON 17 OCTOBER 2022

ELECTRONIC FILING - Please file your return electronically on MRA website http://www.mra.mu
1.1 Personal Details

National Identity Card Number / Non-Citizen Identification Number: S 0 8 0 8 9 1 1 8 0 3 8 9 G

Phone No : Fixed 6 3 4 4 3 9 5 Mobile No: 5 2 5 3 8 6 4 8

Email Address pravesh.seenanun@ambre.mu Passport No :

Have you changed address after 1 July 2021? Yes ✔ No

D D M M Y Y Y Y
Marital Status: Single Married Widowed PY Separated Divorced Date of Marriage:

1.2 SPOUSE DETAILS (If married, complete this section)

Surname: Kanhye Other names: Manju

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Maiden Name (If applicable) Spouse Tan:

National Identity Card Number / Non-Citizen Identification Number: K 1 5 0 7 9 1 3 8 0 2 7 6 7

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1.3 BUSINESS DETAILS

Main Business Activity:- (See note 1)

Sector: Type of activity: Detail of activity:

1.4 1. Do you own assets, the cost of which, when aggregated with the cost of assets owned by your spouse and dependent children,
exceeds Rs 50 million? Yes ✔ No

2. Has the cost of your own assets when aggregated with the cost of assets owned by your spouse and dependent children increased
by 15 per cent as compared to that of the preceding income year? Yes No

1.5 EXPRESSION OF DOUBT ON INTERPRETATION OR TREATMENT

Do you have any doubt regarding the interpretation of the law or treatment in respect of any matter contained in this return? Yes ✔ No
If yes, select the items in the annex.

1.6 DECLARATION (Complete this section after filling in sections 2 to 31)

I hereby declare that the income, deductions , tax credits and other particulars in this return are true and correct.
Date Submitted: 20220915 14:44:36
(DD-MM-YYYY HH:MM:SS)
Telephone Number: 6 3 4 4 3 9 5
Capacity in which acting: Self
PAYMENT OF TAX REFUND OF TAX
I hereby tender the sum of:
0
- Rs ................................................................. being income tax and 28
COVID-19 Levy payable. I hereby apply for the refund of Rs ......................................... being
income tax paid in excess in accordance with this return.
Credit Card

Direct Debit

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2 INCOME FALLING UNDER (See Note 2) Rs only Rs only Rs only
2.1 Trade, Business, Profession
2.1.1 Turnover/Sales
2.1.2 Less: Cost of sales
2.1.3 Gross Profit / (Loss)
2.1.4 Add: Other income
2.1.5 Less: Business expenses
2.1.6 Wages and Salaries (excluding home workers)
2.1.7 Emoluments paid to homeworkers
2.1.8 Professional expenses
2.1.9 Entertainment expenses, gifts and donations
2.1.10 Advertising and promotional expenses
2.1.11 Overseas travelling expenses
2.1.12 Interest
2.1.13 Bank Charges
2.1.14 Electricity, water and telephone charges
2.1.15 Rent
2.1.16 Licences, rates and taxes
2.1.17 Motor vehicle expenses
2.1.18 Repairs and Maintenance
2.1.19 Depreciation
2.1.20 Bad Debts
2.1.21 Expenditure on fast charger for electric car
2.1.22 Other expenses
2.1.23 Net profit / (Loss) per accounts
2.1.24 Add: Income not included in profit & loss account
PY
2.1.25 Non-allowable expenses
2.1.26 Less: Allowable items
2.1.27 Annual Allowance
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2.1.28 Net income/(loss) from exempt activity
2.1.29 50 % allowable deduction for expenditure incurred by artists
2.1.30 Additional deduction in respect of emoluments paid to homeworkers
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2.1.31 Additional deduction on fast charger for electric car

2.1.32 Other
2.1.33 Net income / (Loss) from trade, business and profession
2.2 Agriculture (See Note 3)
2.2.1 Gross receipts from agricultural activities Rs
2.2.2 Less: Expenses
2.2.3 Labour
2.2.4 Rent
2.2.5 Fertilizers and pesticides
2.2.6 Motor vehicle expenses
2.2.7 Other expenses
2.2.8 Net income / (Loss) from agriculture
2.3 Rent
2.3.1 Gross rent from property in Mauritius Rs
2.3.2 Less: Expenses
2.3.3 Repairs and maintenance
2.3.4 Interest Paid
2.3.5 Syndic fees
2.3.6 Annual allowance
2.3.7 Other expenses
2.3.8 Net rent
2.4 Income from private tuition
2.4.1 Gross income from private tuition Primary Secondary Other:
2.4.2 Less: Expenses
2.4.3 Net income from private tuition
2.5 Resident Société or Succession (See Note 4)
2.5.1 Share of income / (Loss) from société Rs
2.5.2 Share of income / (Loss) from succession Rs
2.5.3 Page 2 Net income / (Loss) from Resident Société/Succession
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3 PENSION FROM MINISTRY OF SOCIAL SECURITY (See Note 5 )
3.1 Basic retirement pension (old age pension)
3.2 Other pension from Ministry of Social Security
3.3 Total pension from Ministry of Social Security
4 INTEREST INCOME (See Note 6)
4.1 Interest Income
4.2 Interest derived by a person from money lent through any peer-to-peer lending platform
4.2.1 Interest derived from income money lent
4.2.2 80% of interest received (exempt)
4.2.3 Bad debts from money lent
4.2.4 Net interest received

4.2.5 Bad debts carried forward to next year

5 OTHER INCOME

5.1 Royalty, Premium, Annuity and Charges

5.1.1 Royalty Rs Premium Rs Annuity Rs Charges Rs
5.1.2 Total royalty, premium, annuity and charges
5.2 Any other source in Mauritius
5.2.1 Please Specify Net Income from any other source in Mauritius
5.3 From outside Mauritius Income remitted to Mauritius (Applicable to a resident of Mauritius) Rs Only

5.3.1 Dividend Rs Rent Rs Interest Rs

5.3.2 Other (Please specify) PY

5.3.3 Total Net Income from outside Mauritius

6 NET INCOME 0
7 EXEMPT INCOME (SELF) AND INCOME OF DEPENDENTS (See Note 7)
7.1 Exempt Income (Self)
Exempt dividends (Rs) Exempt Interest (Rs) Other exempt income (Rs)
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7.1.1
7.2 INCOME OF DEPENDENTS
1st Dependent 2nd Dependent 3rd Dependent 4th Dependent Total
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7.2.1 Net income and exempt Income (Rs) 0

7.2.2 Less: Exempt dividends (Rs) 0
7.2.3 Less: Exempt interest (Rs) 0
7.2.4 Less: Other exempt income (Rs) 0
7.2.5 Less: Emoluments (Rs) (transferred to section 12) 0
7.2.6 Balance (Rs) 0 0 0 0 0

8 TOTAL 0
9 LOSSES (See Note 8) Rs only
9.1 Losses incurred in the year
9.2 Losses brought forward from previous year
9.3 Less: Losses lapsed (year of assessment 2015 and previous years)

9.4 BALANCE 0

9.5 Total (line 9.1 plus line 9.4) 0

9.6 Losses deductible for the year (Deduct lesser of amount at line 8 or 9.5) 0
9.7 Losses carried forward to next year (line 9.5 less 9.6) 0
10 BALANCE (line 8 less line 9.6) 0

11 EMOLUMENTS (Self) (See Note 9)

11.8 Total Emoluments 354658

11.9 Less: Expenditure incurred wholly, exclusively and necessarily in the performance of the duties of the
office
11.10 Less: Exempt income under Mauritian Diaspora scheme

11.11 NET EMOLUMENTS (line 11.8 less line 11.9 less line 11.10) 354658

12 EMOLUMENTS (Dependents) Amount transferred from section 7.2.5 0

13 TOTAL NET INCOME (line 10 + 11.11 + 12) 354658

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14 INCOME EXEMPTION THRESHOLD (IET) (See Note 10)

14.1 Were you resident in Mauritius? ✔ Yes No

14.2 Has your spouse claimed deduction in respect of dependent child/bedridden next of kin in his/her annual income tax return?

✔ Yes No

14.3 IET ALLOWABLE Tick only one box

14.3.1 Category A - Individual with no dependent - Rs. 325,000 ✔

14.3.2 Category B - Individual with one dependent - Rs. 435,000

14.3.3 Category C - Individual with two dependents - Rs. 515,000
14.3.4 Category D - Individual with three dependents - Rs. 600,000

14.3.5 Category E - Individual with four or more dependents - Rs. 680,000

Yes ✔ No
Have you claimed a bedridden next of kin as dependent?
14.4 Enter Income Exemption Threshold 325000
14.5 Additional exemption granted to retired or disabled person (Please tick as appropriate)
Retired Person Disabled Person

14.6 Particulars of Dependents Total Income Please tick if entitled to

additional
(including relief for
Surname Other Names
Number
PY
National Identity Card Date of Birth
DD-MM-YYYY
Relationship exempt
income)
exemption for
undergraduate
course
medical
insurance

14.6.1

14.6.2
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14.6.3
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14.6.4

15 (Not allowable if net income at section 13 plus total exempt dividends and interest ( self and
ADDITIONAL EXEMPTION dependents) exceed Rs 4 million) (See Note 11)
15.1 Additional Exemption in respect of dependent child pursuing undergraduate course
Educational Institution Study Country of Year of study (State Additional
Name of Child
attended Abroad study 1,2,3,4,5 or 6) Exemption
15.1.1 1st

15.1.2 2nd

15.1.3 3rd

15.1.4 4th

15.2 Total Additional Exemption

16 RELIEF FOR MEDICAL INSURANCE PREMIUM OR CONTRIBUTION TO APPROVED PROVIDENT FUND (See note 12)
16.1 National Identity Card
Name of Insured Relationship Premium/ Contribution allowable
Number
16.1.1 SEENANUN PRAVESH S 0 8 0 8 9 1 1 8 0 3 8 9G Self 8388

16.1.2

16.1.3

16.1.4

16.1.5

16.2 Total Medical Relief 8388

17 INTEREST RELIEF ON SECURED HOUSING LOAN (Not allowable if net income at section 13 plus total exempt dividends
and interest (self and dependents) exceed Rs 4 million) (See Note 13)

17.2 Total Interest Relief 0

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18 DEDUCTION FOR HOUSEHOLD
Total Deduction 0
19 DONATION TO CHARITABLE INSTITUTION (SEE LIST OF APPROVED CHARITABLE INSTITUTIONS ON MRA WEBSITE)
Total Deduction
20 CONTRIBUTION TO APPROVED PERSONAL PENSION SCHEME
Total Deduction
21 TOTAL EXEMPTION AND RELIEF (lines 14.4 + 14.5 + 15.2 + 16.2 + 17.2 + 18.2 + 19.2 + 20.2) 333388
22 BALANCE (line 13 less line 21) 21270
23 CONTRIBUTION TO COVID-19 SOLIDARITY FUND
23.1 Amount brought forward from previous year 0
23.2 Amount claimed in this return
23.3 Amount carried forward to next year (line 23.1 less 23.2)
24 CONTRIBUTION TO NATIONAL COVID-19 VACCINATION PROGRAMME FUND
24.1 Amount brought forward from previous year
24.2 Amount claimed in this return
24.3 Amount carried forward to next year (line 24.1 less 24.2)
25 SOLAR ENERGY INVESTMENT ALLOWANCE
25.1 Amount invested during the year
25.2 Less: Amount claimed by spouse (if applicable)
25.3 Balance
25.4 Amount brought forward from previous year
25.5 Total
25.6 Amount claimed in this return
25.7 Amount carried forward to next year (line 25.5 less 25.6)
PY
26 RAINWATER HARVESTING SYSTEM INVESTMENT ALLOWANCE
26.1 Amount invested during the year
26.2 Less: Amount claimed by spouse (if applicable)
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26.3 Balance
26.4 Amount brought forward from previous year
26.5 Total
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26.6 Amount claimed in this return

26.7 Amount carried forward to next year (line 26.5 less 26.6)
27 FAST CHARGER FOR ELECTRIC CAR INVESTMENT ALLOWANCE
27.1 Amount invested during the year
27.2 Amount brought forward from previous year
27.3 Total
27.4 Amount claimed in this return
27.5 Amount carried forward to next year (line 27.3 less 27.4)
28 CHARGEABLE INCOME 21270
29 CALCULATION OF TAX
2127
29.1 Tax - 10% on chargeable income at section 28
0
29.2 Tax - 15 % on chargeable income at section 28
30 SOLIDARITY LEVY
30.1 Chargeable Income at line 28 21270
30.2 Less: taxable lump sum included in section 11
30.3 Balance 21270
30.4 add: dividend at line 7.1.1 0
30.5 Leviable Income 21270
30.6 Solidarity Levy Payable 0

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 31 TAX CREDIT
31.1 Deduct: Foreign tax credit
31.2 Tax credit in respect of expenditure on I.T systems for employing homeworkers
31.3 Tax credit for employees
31.4 Others,please specify
31.5 TAX CREDIT 0
32 BALANCE AFTER TAX CREDIT 2127
33 TAX WITHHELD UNDER PAYE AND TDS AND PAID UNDER CPS Rs only
33.1 Total tax withheld under PAYE (as per Statement of Emoluments and Tax Deduction) 2155
33.2 Tax paid under CPS
33.3 Total tax withheld on interest income
33.4 Total tax deducted at source on other income (See Annex for Details) 0
33.5 Deduct total (lines 33.1 to 33.4) 2155

34 BALANCE (line 32 less line 33.5) -28

35 PENALTY AND INTEREST If applicable, add Rs only
35.1 Penalty for late submission of return
35.2 Penalty for underpayment of tax under CPS
35.3 Penalty for late payment of tax
35.4 Interest for late payment of tax
35.5 Total 0
36 TAX PAYABLE / TAX PAID IN EXCESS -28
PY
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DECLARATIONS
1 What books of accounts do you keep for your business?

1 Cash Book 5 Sales day book

2 General Ledger 6 Purchases day book
3 Sales Ledger 7 Other
4 Purchases Ledger Please Specify

2 How often do you record your business transactions in your books of accounts?

1 Daily 4 Yearly
2 Weekly 5 Quarterly
3 Monthly 6 Randomly

3 How often do you bank your cash transactions?

1 Daily
2 Weekly
3 Monthly
4 Randomly

4 Do you have an Accountant? Yes No

BRN: Name:
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 ANNEX

Emoluments
S/N PAYE Employer Registration Emoluments (net of exempt Tax withheld under PAYE

PY
Number income)
1.1 01103822 354,658 2,155
Total : 354,658 2,155

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