Section 2: Where a dependent in respect of whom a
This section is inserted by Finance Act 2023, section 38.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Where a dependent in respect of whom a
deduction is claimed under paragraph 1 is pursuing a
non-sponsored full-time undergraduate or post-graduate
course at a –
(a) tertiary educational institution recognised
by the Tertiary Education Commission
Acts 2023 273
established under the Tertiary Education
Commission Act; or
(b) recognised tertiary educational institution,
outside Mauritius,
the person shall, in addition to the deduction he is
entitled to, be eligible to an additional deduction of
500,000 rupees.