Spending a total of 183 days or more in Mauritius during an income year (1 July–30 June) meets this tax-residency test. Days do not need to be consecutive. This template tracks only the annual 183-day test; separate 270-day and domicile tests may also establish tax residency.
https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/mauritius-tax-residency.pdf