Income Tax Year 01-July-2001 To 30-June-2002

4 Emoluments
4.1 Salaries, wages, overtime, pay fees, commissions, etc.
4.2 Arrears of emoluments
4.3 End of Year Bonus
4.4 Pension
4.5 Any advantage in money's worth(Fringe benefits)
Car Benefit
Free Accommodation
Others
4.6 Total Emoluments
4.7 Less: Expenditure for attending workshops, seminars symposiums and other training courses (Applicable to members of recognised professional bodies- Max. Rs 20,000)
4.8 Net Income
Complete section 16 before completing sections 5 to 15
5 Deduct: Total Personal reliefs and deductions at section 16.22
6 Chargeable Income

7
Chargeable Income (Rs) Rate% Tax(Rs Only)
First Rs 25,000 15
Remainder 25
Total Total Tax

8 FOREIGN TAX CREDIT
8.1 Deduct foreign tax credit
9 BALANCE AFTER TAX CREDIT
10 SPECIFIED MAURITIAN EXPATRIATE STAFF RELIEF
10.1 Deduct 50% of tax on qualifying emoluments
11 BALANCE AFTER RELIEF at 10.1
12 TAX WITHHELD UNDER PAYE
12.1 Deduct tax withheld
13 BALANCE
14 PENALTY
14.1 Add penalty for late payment of tax payable at section 13 above
15 Tax payable (+)/ Tax paid in Excess (-)

16 Personal reliefs and Deductions
16.1 Emoluments Reliefs (15 % of amount shown at 4.8 - Max. 100,000)
16.2 Retirement Pension relief (Enter retirement pension included in 4.6 - Max. Rs 65,000
16.3 Personal Deduction
16.4 Dependent Spouse
16.5 Deduction for dependent children and educational expenses
16.6 Deduction for handicaped persons
16.7 Alimony and Maintenance
16.8 Relief for pension contribution (NPF, EPS etc.)
16.9 Interest reliefs
16.10 Investment Relief (Max. Rs 50,000)
16.11 Investment in retirement savings scheme (Max. Rs 50,000)
16.12 Deduction for medical expenses
16.13 Deduction for charitable institutions
16.14 Deduction for contribution to the National Solidarity Fund
16.15 Deduction for expenditure incurred on education or training for self
16.16 Relief for life insurance (Max. Rs 25,000)
16.17 Relief for premium on personal pension scheme
16.18 Relief for premium on retirement annuity
16.19 Relief for contribution to medical scheme
16.20 Total of 16.17 to 16.19 (To be claimed under 16.21)
16.21 Savings relief
16.22 Total personal reliefs and deductions
Copyright © August 2002 Hemraj Julha (hjulha@intnet.mu)
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