Section 7 in The Kerala Agricultural Income Tax Rules, 1991
7.
(1)Payment of gratuity to any fund in accordance with Explanation II to Section 5 shall mean any fund notified by the Government in this behalf.(2)Subscription to this fund in any year shall not exceed the gratuity payable to the employees in accordance with the provisions of the Payment of Gratuity Act, 1972 (Central Act 39 of 1972) for the year.
