Section 25A: Invalid’s basic pension, contributory
This section is inserted by Act No 10 of 2017, section 26.
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.
25A. Invalid’s basic pension, contributory
invalidity pension and carer’s allowance payable
under the National Pensions Act.
(C) in item 27 –
(I) by lettering the existing provision as
sub-item (a);
(II) in the newly lettered sub-item (a), by
deleting the word “Income” and replacing
it by the words “Subject to sub-item (b),
income”;
Acts 2017 229
(III) by adding the following new sub-item –
(b) The exemption in
respect of income derived from within
Mauritius shall be limited to the specific
employment, business, trade, profession
or investment for which the member of
the Mauritian Diaspora is registered under
the Mauritian Diaspora Scheme referred
to in sub-item (a).
(D) by adding the following new items –
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Questions this section answers
- Is my invalid's basic pension or carer's allowance exempt from income tax?