April, 2023; (10) (i) any death-cum-retirement gratuity received under the revised Pension Rules of the Central Government or, as the case ... retiring gratuity received under the Pension Code or Regulations applicable to the members of the defence services ; (ii) any gratuity received under the Payment
Section 4 in THE PAYMENT OF GRATUITY ACT, 1972
4. Payment of gratuity
.-(1) Gratuity shall be payable to an employee on the termination ... insurance in the manner prescribed, for his liability for payment towards the gratuity under this Act, from the Life Insurance Corporation of India established under
PAYMENT OF GRATUITY ACT, 1972
7. Determination of the amount of gratuity
.-(1) A person who is eligible for payment of gratuity under this ... claim of, or in relation to, an employee for payment of gratuity, or as to the person entitled to receive the gratuity, the employer shall
other name) made by the assessee for the payment of gratuity to his employees on their retirement or on termination of their employment ... declared that where any provision made by the assessee for the payment of gratuity to his employees on their retirement or termination of their employment
Section 8 in THE PAYMENT OF GRATUITY ACT, 1972
8. Recovery of gratuity
.-If the amount of gratuity payable under this Act is not paid
Section 14 in THE PAYMENT OF GRATUITY ACT, 1972
14. Act to override other enactments, etc.
-The provisions of this Act or any rule made
Section 2 in THE PAYMENT OF GRATUITY ACT, 1972
2. Definitions
.-In this Act, unless the context otherwise requires,- (a) "appropriate Government" means ... governed by any other Act or by any rules providing for payment of gratuity;]. [Clause (e) substituted
Section 5 in THE PAYMENT OF GRATUITY ACT, 1972
5. Power to exempt
.- [(1)] [ Section 5 renumbered as sub-Section (1) thereof
Section 3 in THE PAYMENT OF GRATUITY ACT, 1972
3. Controlling authority
.-The appropriate Government may, by notification, appoint any officer to be a controlling
deduction only to
the extent of actual payment which came to Rs. 24,366
towards payment of gratuity to the employees during the
relevant accounting ... contingent liability as a
provision for gratuity or a fund for gratuity. He might
create an approved gratuity fund for the exclusive benefit
