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Section 5 in The Gift-Tax Act, 1958 [Entire Act]

xiii) being an employer, to any employee by way of bonus, gratuity or pension or to the dependents of a deceased employee, to the extent ... which the payment of such bonus, gratuity or pension is proved to the satisfaction of the Assessing Officer as being reasonable having regard
Union of India - Section Cites 0 - Cited by 173

Section 10 in The Administrative Tribunals Act, 1985 [Entire Act]

payable to, and the other terms and conditions of service (including pension, gratuity and other retirement benefits) of, the Chairman, [* * *] [[The word " Vice-Chairman" omitted ... option, be reckoned as a post-retirement re-employment counting for pension and other retirement benefits in the service to which he belonged.] [Inserted
Union of India - Section Cites 0 - Cited by 86
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