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THE INCOME TAX ACT 1995 - Mauritius Revenue Authority
www.mra.muTHE INCOME TAX ACT 1995 (Consolidated Version) ARRANGEMENT OF SECTIONS PART I - PRELIMINARY Section 1. Short title 2. Interpretation 3. Application of Act PART II - LIABILITY TO INCOME TAX 4. Imposition of tax 4A. Unexplained wealth 5. Derivation of income ... Deduction in connection with employment 18. Expenditure incurred in the production of ...