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Section 10 in The Income Tax Act, 1961 [Entire Act]

family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service, subject to such ... after the 1st day of April, 2023; (10) (i) any death-cum-retirement gratuity received under the revised Pension Rules of the Central Government
Union of India - Section Cites 0 - Cited by 5612

Section 40A in The Income Tax Act, 1961 [Entire Act]

assessee for the payment of gratuity to his employees on their retirement or on termination of their employment for any reason. (b) Nothing in clause ... assessee for the payment of gratuity to his employees on their retirement or termination of their employment for any reason has been allowed
Union of India - Section Cites 0 - Cited by 1534
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