Section 30(6) in The Khadi And Village Industries Commission Employees (Pension) Regulations, 1984
(6)Pay drawn by an employee while on foreign service shall not be treated as emoluments, but the pay which he would have drawn under the Commission had he not been on foreign service shall alone be treated as emoluments.Classification.-Death-cum-retirement gratuity is calculated on the emoluments last drawn by an employee of the Commission before retirement and not on the basis of average emoluments. Thus where Death-cum-Retirement Gratuity is calculated after taking into account the element of dearness allowance, the full benefit of dearness pay should be allowed in the calculation of Death-cum-Retirement Gratuity.
