Section 4: When completing the return do not think only of those living in your house
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4. When completing the return do not think only of those living in your house
today; there may be others who are resident though absent. Generally speaking,
a person is resident in a house if he normally lives there; so such a person should
be included even though he is temporarily away, for example on overseas leave,
or on a visit, or in hospital. On the other hand, some of those present may not
be residents; for instance, a guest, or a visitor who ordinarily lives somewhere
else should no be included.
[Issue 4] R20 – 38
Revised Laws of Mauritius
FORM B—continued