Section 16C: Liability to solidarity levy

16C. Liability to solidarity levy (1) Subject to subsection (3), every individual whose leviable income exceeds 3.5 million rupees in an income year shall, in addition to his liability to income tax under Part II, be liable to pay to the Director-General a solidarity levy. (2) The solidarity levy under subsection (1) shall be calculated at the rate of 5 per cent of the leviable income in excess of 3.5 million rupees and shall be paid at the time the individual submits his return of income under section 112. (3) This section shall not apply to an individual who is not resident in Mauritius. (e) in section 22 – (i) in subsection (1), by deleting the words “subsection (2)” and replacing them by the words “this section”; (ii) by adding the following new subsection – (3) No deduction shall be allowed under this section where the superannuation fund under subsection (1)(a) is set up for the principal purpose of providing tax benefits to selected employees and their dependents. (f) in section 24(1), by adding the following new paragraphs, the comma at the end of paragraph (f) being deleted and replaced by a semicolon and the word “or” at the end of paragraph (ea) being deleted – (g) the acquisition of a solar energy unit; or (h) research and development, including innovation, improvement or development of a process, product or service, (g) in section 27 – (i) in subsection (2), by deleting the words “or Category F” and replacing them by the words “, Category F or Category G”; 206 Acts 2017 (ii) in subsection (4), by deleting the words “or Category F” and “Category E” and replacing them by the words “, Category E or Category G” and “Category F”, respectively; (iii) in subsection (5) – (A) in paragraph (a), by deleting the words “Category F” and replacing them by the words “Category G”; (B) in paragraph (b), by deleting the figure “60,000” and replacing it by the figure “65,000”; (C) in paragraph (c), by deleting the words “40,000 rupees.” and replacing them by the words “45,000 rupees;”; (D) by adding the following new paragraph – (d) Category E, where the net income and exempt income of the fourth dependent in that income year exceeds 30,000 rupees. (iv) by repealing subsection (6) and replacing it by the following subsection – (6) Where the net income and exempt income of the first dependent, second dependent, third dependent and fourth dependent do not exceed 110,000 rupees, 65,000 rupees, 45,000 rupees and 30,000 rupees, respectively, the net income of the dependent or dependents shall be deemed to be, and shall be added to, the net income of that person. (h) in section 27C(1), by deleting the words “including photovoltaic kits and battery for storage of electricity,”; Acts 2017 207 (i) by inserting, after section 27C, the following new section –