1. Claim for deduction in respect of dependent child is wrongly made where:

1. Both spouses claim dependent(S) in their respective return. This is not allowed. Only one spouse has to claim deduction in respect of dependent;
2. Divorced/separated parents claim relief in respect of the same dependent in their respective return;
3. Where the child is over 18 years but is not pursuing full time education.

2. Claim for additional exemption is wrongly made in respect of a child following undergraduate or postgraduate course

1. where the tuition fees are below Rs 34,800 for a child following an undergraduate or postgraduate course in Mauritius;
2. where the course is not an undergraduate or postgraduate course but rather a Certificate or Diploma course;
3. where the course is not full time;

3. Relief in respect of housing loan interest is wrongly claimed where:

1. the interest paid is not in respect of a housing loan;
2. the loan is not secured by mortgage or fixed charge;
3. where the income of either spouse exceeds Rs 4 million.;

4. Claim for dependent spouse wrongly made

1. A deduction for dependent spouse is not allowable where the taxpayer is not married. The taxpayer should be able to submit a copy of civil or religious marriage certificate, when so required, to substantiate that he/she is married.

5. Non declaration/under declaration of certain Income that are taxable:

          Examples:

1. Invigilation and other fees e.g fees from MES;
2. Board Director or Board Member Fees.
3. Old age pension and any other pension received from Ministry of Social Integration, Social Security and National Solidarity ;

6. Users do fill in a return but fail to submit it to MRA

1. After completing the return and printing of a copy, the user forgets to press submit button before logging out.
2. To ensure that you have submitted your return, ensure that you receive an acknowledgement ID.