Section 44E: Higher Education Institutions set-up in Mauritius
This section is inserted by Act No 15 of 2021, 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.
44E. Higher Education Institutions set-up in Mauritius
Where a higher education institution registered under
the Higher Education Act is set up in Mauritius, it shall, in an
income year, be liable to income tax on its chargeable income
(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:44)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)
(i) in section 46, by repealing subsection (3);
(j) in section 49A, by repealing subsections (2) and (3);
(k) by inserting, after section 49C, the following new section –
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Questions this section answers
- Does a registered higher education institution set up in Mauritius pay income tax at a special rate?