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Section 63: Annual allowance

Income Tax Act · PART IV: CORPORATE TAXATION

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.

63. Annual allowance Section 24 shall apply in all respects to a company as it applies to an individual. 64. — [S. 64 repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 64A. — [S. 64A inserted by Act 25 of 2000; amended by s. 14 (l) (i) of Act 20 of 2002; s. 11 of Act 28 of 2004 w.e.f. 1 July 2005; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 65. – 66. — [Ss. 65 – 66 repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67. — [S. 67 amended by Act 25 of 2000; s. 11 (k) of Act 28 of 2004; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67A.— [S. 67A inserted by Act 9 of 1997; repealed by s. 8 (s) of Act 37 of 2011 w.e.f. 1 January 2012.] 67B. — [S. 67B inserted by Act 9 of 1997; amended by Act 10 of 1998; s. 11 (l) (ii) of Act 28 of 2004; amended by s. 27 of Act 33 of 2004; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67C. — [S. 67C inserted by Act 9 of 1997; amended by s. 11 (m) of Act 28 of 2004 w.e.f. 1 July 2005; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67D. — [S. 67D inserted by Act 18 of 1999; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] [Issue 9] I5 – 46 (2) Revised Laws of Mauritius 67E. — [S. 67E amended by Act 9 of 1997; Act 18 of 1999; Act 25 of 2000; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67F. — [S. 67F inserted by Act 25 of 2000; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.] 67G. — [S. 67G inserted by Act 25 of 2000; repealed by s. 18 (v) of Act 15 of 2006 w.e.f. 1 July 2007.]

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