The Payment of Gratuity Act 1972 is a social security enactment. An Act to
provide for a scheme for the payment of gratuity to employees engaged in
factories, mines, oilfields, plantations, ports, Railway companies, shops or
other establishments. The significance of this legislation lies in the
acceptance of the principle of gratuity as a compulsory statutory retiral
benefit. The Act accepts, in principle, compulsory payment of gratuity as a
social security measure to wage earning population in industries, factories and
establishments. Thus, the main purpose and concept of gratuity is to help the
workman after retirement, whether retirement is a result of the rules of
superannuation, or physical disablement or impairment of vital part of the body.
Thus, it is a sort of financial assistance to tide over post retiral hardships
and inconveniences.[1]
Legislative History of Gratuity in India
Previously the scheme of gratuity was introduced in those establishments only
where the employers were so kind and generous to the workers or there was an
agreement between the employers and the workers. This scheme was confined to the
particular establishments and even within those establishments, to certain
categories of staff. There was no general legislation for the payment of
Gratuity to all industrial workers. In due course of time, it was felt the
workers should get gratuity as a right in return of their long dedicated
services to the industry. Industrial Tribunals and Supreme Courts dealt with the
disputes on the subject and their awards and decisions brought the revolutionary
changes in Social Security Legislations in Indian industrial sector.[2]In the
case ofDelhi Cloth and General Mills Co. Ltd. Vs their workers[3]Supreme Court
held that the object of providing a gratuity scheme is to provide a retiring
benefit to the workman who have rendered long and unblemished service to the
employer and thereby contributed to the prosperity of the employer.[4]In the
Working Journalists (Conditions of Service) & Miscellaneous Provisions Act,
1955, the provision to pay the gratuity to the working journalists was made.
After few years, the Government of Kerala enacted the Kerala Industrial
Employees Payment of Gratuity Act, 1970 making gratuity a statutory right of the
employees. West Bengal Government enacted the West Bengal Employees Payment of
Gratuity Act, 1971 relating to the subject. The other states were also thinking
to legislate such enactments. Thus, it was felt that there should be an uniform
central legislation for the whole country instead of state legislations for each
and every separate states. The whole matter was discussed in the Labour
Ministers’ Conference held 24th and the August 1971 and thereafter in the Indian
Labour Conference held on 22ndand 23rd Oct., 1971 it was agreed that the
central legislation on the payment of gratuity should be undertaken.
Accordingly, the payments of Gratuity Act, 1972 was enacted, largely based on
the West Bengal legislation, which was come into force on 16th September,
1972.[5]The Act has been further amended many times say in 1984, 1987, 2010 and
the latest in 2018.
Payment of severance pay or Gratuity in different countries: the position of
termination benefits of employees is not universal over the globe. some
countries like United States do not recognize this as a general right. Because
of its economic and social implications, and in spite of regulation at the
highest level, the termination of employment by the employer is one of the most
sensitive issues in labour law today.[6]Still the concept of gratuity exists in
various countries in different names and styles. The few of them are listed
below:
Bangladesh: For mere termination of employment of a permanent worker, who has
been employed in continuous service for more than one year, the employer is
required to pay his/her employee compensation at the rate of 14 days’ wages for
each completed year of service.[7]
China: Where the employee has been dismissed for economic reasons or reasons
wherein prior notice is given, the employer is required to provide economic
compensation. Economic compensation is paid to employees according to the number
of years he has worked for the employer by the rate of one month’s salary for
each full year he has worked[8].
Malaysia: The central pieces of legislation governing the termination of
employment in Malaysia are the Employment Ordinance, 1955 (as amended) (EA), the
Industrial Relations Act, 1967 (as amended) (IRA), and the Employment
(Termination and LayOff Benefits) Regulations, 1980 (as amended). Where an
employer terminates the contract of service of an employee without notice, the
severance pay would be equivalent to his one month pay for every year of service
Severance pay does not apply to terminations for misconduct, after due inquiry;
retirement upon the employee attaining retirement age; or voluntary retirement
by the employee[9].
Pakistan: Under the West Pakistan Industrial and Commercial Employment (Standing
Orders) Ordinance, workers whose employment has been terminated for any reason
other than misconduct are entitled to severance pay or a gratuity equivalent to
30 days wages for every completed year of service or any part thereof in excess
of six months. A pension may be substituted for any gratuity.[10]
Germany: The amount of severance pay is decided based on employee’s social
circumstances like marital status, dependants, state of health and prospects in
the labour market, the extent to which the dismissal is deemed to be unfair or
unjustified, and the employee’s economic situation. Usually it is 15 days pay
for one year of service.[11]
Russia: Employees dismissed for economic reasons are entitled to one month of
severance pay and to a further two months of wages. Employees who have not found
employment two weeks before the dismissal are entitled to a third month’s wages.
Two weeks of severance pay is payable for: employees who are called for, or
enlist for, military service; employees who refuse to change location with the
employer or are subjected to another change in the basic conditions of
employment; terminations due to insufficient qualifications or ill health.[12]
United Kingdom: An employee whose contract has been terminated on the grounds of
redundancy is entitled to receive a redundancy payment and the amount of the
payment is calculated according to the length of uninterrupted employment. The
employee is to receive:
• for each complete year of service where age during year less than 22, ½ a
week’s pay.
• for each complete year of service where age during year is between 22 and 40,
1 week’s pay.[13]
Meaning of Gratuity
It is derived from the word ‘gratuitous’, which means ‘gift’ or ‘present’.
However, having being enacted as a social security form, it ceases to retain the
concept of a gift but it has to be seen as a social obligation by an employer
towards his employee.[14]
Gratuity is one of the most misunderstood and misconstrued components of a
person’s salary. In simple terms, it is a retirement benefit paid as gratitude
to the employees who have rendered a continuous service forat least five
years to incentivize them so that they continue working efficiently. It is an
amount paid to an employee based on the duration of his total service but an
employee becomes eligible only after he has completed 5 years of his service.
Gratuity is paid to an employee when he either retires or his employment is
terminated or he resigns or upon his death. Gratuity is given the force of law
by thePayment of Gratuity Act 1972,which is further administered and enforced
by the Central Government and the designated establishments under its
control.[15]
Scope of the enactment
An Act to provide for a scheme for the payment of gratuity to employees engaged
in factories, mines, oilfields, plantations, ports, railway companies, shops or
other establishments and for matters connected therewith or incidental
thereto.[16]
Section 1 of the Act describes the application of Act. The Act extends to whole
of India Provided that in so far as it relates to plantations or ports, it shall
not extend to the State of Jammu and Kashmir.[17]It means that the Act also
applicable to the state of J&K except the provisions which relates to ports and
plantations.
The section further describes the scope of enactment as follows:
It shall apply to
(a) every factory, mine, oilfield, plantation, port and railway company;
(b) every shop or establishment within the meaning of any law for the time being
in force in relation to shops and establishments in a State, in which ten or
more persons are employed, or were employed, on any day of the preceding twelve
months;
(c) such other establishments or class of establishments, in which ten or more
employees are employed, or were employed, on any day of the preceding twelve
months, as the Central Government may, by notification, specify in this
behalf.[18]
To widen the scope of enactment parliament in 1984 made an amendment to the Act
to ensure the continuity of enactment over the shops, if the number of employees
falls less then 10 after one it becomes applicable.[19]
The scope of enactment is well defined by the judiciary in several cases. In
Municipal corporation of Delhi V Smt. V.T. Naresh and anothers[20], it was held
that local authorities are establishment under this Act. Further in Laxmi D. v
A.P. Agriculture university and anothers[21], universities are also considered
in the preview of this enactment. In many other cases time to time judiciary
interpreted the applicability of the enactment in wider prospective.[22]
Salient features of the Payment of Gratuity Act, 1972
The Act is a self-contained and an exhaustive Act and the provisions of this Act
and rules made under it have an overriding effect on all other Acts or
instruments or contracts so far as they are inconsistent with this Act.
The Act is fairly sweeping in coverage, as it applies to all factories, mines,
oil fields, plantations, ports and railways irrespective of the number of
workmen employed by them. It also covers shops and establishments employing 10
or more persons.
The Act gives a statutory right of gratuity to all the employees, who have
rendered five years’ continuous service and whose services stand terminated
after coming into force of the Act on account of superannuation, or retirement,
or resignation, or death or disablement.
The Act provides both executive and quasi-judicial machinery for matters
pertaining to nomination, determination and recovery of gratuity.
The executive machinery pertains to maintenance of records regarding opening,
change or closure of establishments, display of notices and maintenance of
records by the controlling authority. The quasi-judicial functions have been
divided between the employers and the Controlling Authority in as much as for
payment of gratuity, the first forum provided is an application to the employer.
When the employer has declined or avoided payment of gratuity, then an
application is required to be made to the Controlling Authority.
The machinery provided for recovery rests with the Controlling Authority.
The orders of the Controlling Authority for payment or determination of gratuity
are applicable before the appropriate government or the appellate authority.[23]
Who is Employee as Per Gratuity Act
Definition of employee is substituted in 2009, the Act defines employee as:
An employee is any person (other than an apprentice) employed on wages, in any
establishment, factory, mine, oilfield, plantation, port, railway company or
shop, to do any skilled, semi-skilled, or unskilled, manual, supervisory,
technical or clerical work, whether the terms of such employment are expressed
or implied and whether or not such person is employed in a managerial or
administrative capacity, but does not include any such person who holds a post
under the Central Government or a State Government and is governed by any other
Act or by any rules providing for payment of gratuity.[24]
In Sushil JaIn (Ms.) and ors. Vs. Bhel Shiksha Mandal[25], madras high court
held that a teacher cannot be treated to be an employee under section 2(e) of the payment of gratuity act, hence, is not entitled for gratuity under
the payment of gratuity act, 1972.[26]
Who is Employer as Per Gratuity Act
Employer means, in relation to any establishment, factory, mine, oilfield,
plantation, port, railway company or shop:-
(i) belonging to, or under the control of, the Central
Government or a State Government, a person or authority appointed by the
appropriate Government for the supervision and control of employees, or where no
person or authority has been so appointed, the head of the Ministry or the
Department concerned,
(ii) belonging to, or under the control of, any local authority,
the person appointed by such authority for the supervision and control of
employees or where no person has been so appointed, the chief executive officer
of the local authority.
(iii) in any other case, the person, who, or the authority which,
has the ultimate control over the affairs of the establishment, factory, mine,
oilfield, plantation, port, railway company or shop, and where the said affairs
are entrusted to any other person, whether called a manager, or managing
director or by any other name, such person.[27]
Eligibility for Gratuity
As perSection 4of the Act An employee who has rendered not less than five
years of service becomes entitled to gratuity on:-
(i) his superannuation; or
(ii) on his retirement; or
(iii) resignation; or
(iv) on his death or disablement.
The pre requisite of completion of continuous service of five years shall not be
necessary where the termination of the employment of any employee is due to
death or disablement. Disablement in such a case would mean disablement which
incapacitates an employee for the work which he was capable of performing before
the accident or disease resulting in such disablement.[28]
In the case of death of the employee, gratuity payable to him shall be paid to
his nominee or, if no nomination has been made, to his heirs, and where any such
nominees or heirs is a minor, the share of such minor, shall be deposited with
the controlling authority who shall invest the same for the benefit of such
minor in such bank or other financial institution, as may be prescribed, until
such minor attains majority. Family in relation to an employee shall be deemed
to consist of in the case of a male employee, himself, his wife, his children,
whether married or unmarried, his dependent parents the dependent parents of his
wife and the widow and children of his predeceased son, if any.[29]
In case of female employees, family includes female employee, herself, her
husband, her children, whether married or unmarried, her dependent parents and
the dependent parents of her husband and the widow and children of her
predeceased son, if any. Where the personal law of an employee permits the
adoption by him of a child, any child lawfully adopted by him shall be deemed to
be included in his family, and where a child of an employee has been adopted by
another person and such adoption is under the personal law of the person making
such adoption, lawful, such child shall be deemed to be excluded from the family
of the employee.[30]
Supreme court in Chamaraju M.C. v Hind Nippor Industrial (P) Ltd.[31], held that
work done at the various units under the same employer are to be counted for the
calculation of continuing period of five years, such employee is eligible for
gratuity under the Act. The Apex court further held that while interpreting the
provisions of beneficial legislature, such as payment of gratuity Act courts
should take a liberal view.[32]
Amount of Gratuity
For every completed year of service or part thereof in excess of six months, the
employer shall pay gratuity to an employee at the rate of fifteen days’ wages
based on the rate of wages last drawn by the employee concerned In the case of
a piece rated employee, daily wages shall be computed on the average of the
total wages received by him for a period of three months immediately preceding
the termination of his employment, and, for this purpose, the wages paid for any
overtime work shall not be taken into account (in a piece rated system there may
not be the concept of basic, DA, HRA, CCA etc. In the case of an employee who is
employed in a seasonal establishment and who is not so employed throughout the
year, the employer shall pay the gratuity at the rate of seven days’ wages for
each season. In the case of a monthly rated employee, the fifteen days’ wages
shall be calculated by dividing the monthly rate of wages last drawn by him by
twenty-six and multiplying the quotient by fifteen. The amount of gratuity
payable to an employee shall not exceed Rs.20,00,000. If there is an award,
agreement or contract for higher amount of gratuity then it is allowed.[33]The
ceiling of gratuity for Rs. 20,00,000 is recently increased from Rs.10,00,000
which previously enhanced in 2010 from Rs.3,50,000.
GRATUITY = LAST DRAWN SALARY × 15/26 × NO. OF YEARS OF SERVICE
The ratio 15/26 represents 15 days out of the 26 working days in a month
Last drawn salary = Basic Salary + Dearness Allowance
Years of Service are rounded down to the nearest full year.
For example, if the employee has a total service of 20 years, 10 months and 25
days, only 20 years will be factored into the calculation.[34]
Compulsory Insurance
By Amendment Act of 1987 the provision for compulsory insurance has been
inserted in the Act. The act requires every employer, other than an employer or
an establishment belonging to, or under the control of, the Central Government
or a State Government to obtain an 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 the Life Insurance Corporation
of India or any other prescribed insurer.[35]
Recovery and Penalty in case of Non-payment by Employer
If the amount of gratuity payable under this Act is not paid by the employer,
within the prescribed time, to the person entitled thereto, the controlling
authority shall, on an application made to it in this behalf by the aggrieved
person, issue a certificate for that amount to the Collector, who shall recover
the same, together with compound interest thereon the from the date of expiry of
the prescribed time, as arrears of land revenue and pay the same to the person
entitled thereto.[36]
Whoever, for the purpose of avoiding any payment to be made by himself or of
enabling any other person to avoid such payment, knowingly makes or causes to be
made any false statement or false representation shall be punishable with
imprisonment for a term which may extend to six months, or with fine which may
extend to 1[ten thousand rupees or with both.[37]
Protection of Gratuity from Attachment
No gratuity payable under this Act and no gratuity payable to an employee
employed in any establishment, factory, mine, oilfield, plantation, port,
railway company or shop exempted under Section 5 shall be liable to attachment
in execution of any decree or order of any civil, revenue or criminal court.[38]
Exemption From Tax
Gratuity is paid when an employee completes five or more years of full time
service with the employer. Taxability of gratuity depends on the recipient.
In case of government employees there is no tax on the gratuity
In case of private sector employees, if they are covered under the Payment
of Gratuity Act, 1972, then the gratuity is exempt from tax subject to a maximum
of Rs 10 lakh or 15 days salary for each completed year of service (or part
thereof)
Where thegratuity is received in any of the previous years and if any exemption
was allowed for the same, then the exemption to be allowed during the retirement
year gets reduced to the extent of exemption already allowed, subject to the
overall limit of Rs 10 lakh.[39]
Procedure for resolving the disputes
Where there is a dispute the aggrieved party shall make an application to the
controlling authority for deciding the dispute. controlling authority shall,
after due inquiry and after giving the parties to the dispute a reasonable
opportunity of being heard,determine the matter and pass appropriate orders.[40]
Forfeiture of Gratuity
The Act states that if an employee's services are terminated due to any act,
wilful omission or negligence causing damage or loss to or destruction of
property of the employer, the employee's gratuity shall be forfeited to the
extent of damage or loss.
The full amount of gratuity can be forfeited if an employee's services have been
terminated due to:
a) His riotous or disorderly conduct or any other violent act.
b) Committing an offence involving moral turpitude.[41]
Amendment Act 2018
The Act is recently amended in march, 2018 by Payment of gratuity Amendment Act,
2018. The Act came into force on 29th march 2018 and lays down the following
amendments.[42]
The present upper ceiling on gratuity amount under the Act is Rs. 10 Lakh. The
provisions for Central Government employees under Central Civil Services
(Pension) Rules, 1972 with regard to gratuity are also similar.
Before
implementation of 7th Central Pay Commission, the ceiling under CCS (Pension)
Rules, 1972 was Rs. 10 Lakh. However, with implementation of 7th Central Pay
Commission, in case of Government servants, the ceiling has been raised toRs. 20
Lakhs. Therefore, considering the inflation and wage increase even in case of
employees engaged in private sector, this Government decided that the
entitlement of gratuity should also be revised in respect of employees who are
covered under the Payment of Gratuity Act, 1972. Accordingly, the Government
initiated the process for amendment to Payment of Gratuity Act, 1972 to increase
the maximum limit of gratuity to such amount as may be notified by the Central
Government from time to time. Now, the Government has issued the notification
specifying the maximum limit to Rs. 20 Lakh.
In addition, the Bill also envisages to amend the provisions relating to
calculation of continuous service for the purpose of gratuity in case of female
employees who are on maternity leave from ‘twelve weeks’ to ‘such period as may
be notified by the Central Government from time to time’. This period has also
been notified as twenty six weeks.
Conclusion
Employees are the back bone of an business organisation. No business can flow or
progress without the heartly cooperation of employees and hard work of their
employees. Thus it is the moral duty of every organisation to recognise their
valuable contribution and to take care of them specially at the time of their
retirement and their severance with the organisation and the failure to the same
will results in hardship and exploitation of poor employees on the hands of
capitalistic powers.
Where view point of economic security of employees is recognised over the globe
by various countries in different forms and different extent. India being a
truly socialistic country, as per its constitution has emerged with a strong law
on gratuity with a wider ambit. The Payment of Gratuity Act, 1972 is a
beneficial legislature meant for the welfare of employees working under the
non-government sector on small pay scale. It’s being a beneficial legislature
both the parliament and judiciary has given a wider prospective to the scope of
legislature to cover the maximum deserving employees in its ambit. In comparison
with most of the other countries the Indian law is not restricted just to the
cases where contract of employment is prematurely terminated by the employers
but it covers almost every case of termination of employment. However Indian law
provides for compulsory requirement for the five year continuing service.
While taking care of the hardship on employers the benefit of legislature is
limited by a ceiling of Rs. 20 lakhs. The Act is not applicable of small
business entrepreneurs who have less than 10 employees.
Act provides for the security of the amount of gratuity from any attachment and
also provides for the compulsory insurance to secure the amount to employee at
the time of termination of service. Further the amount of gratuity is not
subject to income tax on the hands of employees.
The legislature is competent to provide due share of employees in private sector
at the time of their retirement and otherwise termination of services. It stands
on different footing in international scenario. However the implementation of
the Act in an effective manner suffers due to lack of administrative problems,
there is need to redefine the executive rules for the successful implementation
of the Act.
Bibliography
Primary Sources:
Payment of Gratuity Act, 1972 (39 of 1972)
The Payment of Gratuity (Amendment) Act, 2018 (12 of 2018)
Secondary sources:
Books:
Mishra, S.N.Labour and Industrial Laws.Allahabad: Central Law Agency, 2013.
Table of Cases
1.
Delhi Cloth and General Mills Co. Ltd. Vs their workers
2.
Delhi V Smt. V.T. Naresh and anothers
3.
Laxmi D. v A.P. Agriculture university and anothers
4.
Sushil JaIn (Ms.) and ors. Vs. Bhel Shiksha Mandal
5.
Chamaraju M.C. v Hind Nippor Industrial (P) Ltd.
Articles:
Aggarwal, Prachi. “Payment of Gratuity Act, 1972: A Critical Analysis.†06 04
2018
Dikshit, Dhruv. “All You Need to Know About Payment of Gratuity Act 1972.†06 04
2018 â€
Iyer, S. Prahalathan and Renuka Vijay. “Comparison of Labour Laws: Select
Countries.â€Export Imort Bank of India J.2013. 06 04 2018 ) <
https://www.eximbankindia.in/Assets/Dynamic/PDF/Publication-Resources/ResearchPapers/Hindi/11file.pdf>
Kumar, Dheeraj. “History of Introduction of Gratuity Act in India.†06 04 2018
News Papers:
Nangia, Rakesh , “No tax on gratuity of up to Rs 10 lakhâ€Buisness StandardNov.
22, 2014. Print.
Motiani, Preeti. “What are the gratuity payment rules?â€Economic TimesMar. 07,
2018. Print.
“Payment of Gratuity (Amendment) Act, 2018 brought in force on 29th March,
2018â€PIB. 29. Print.
Websites:
06 04 2018 blog.ipleaders.in/payment-of-gratuity-act
06 04 2018Â
http://www.helplinelaw.com/employment-criminal-and-labour/ECGI/eligibilty-for-claiming-gratuity-in-india.html
[1] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical
Analysisâ€assessed on 06/04/2018 at 4:46pm.
[2] Dheeraj Kumar, “History of Introduction of Gratuity act in
Indiaâ€assessed on 06/04/2018 at 3:49 pm.
[3] 36 FJR 247 (1968).
[4] Dheeraj Kumar, “History of Introduction of Gratuity act in
Indiaâ€assessed on 06/04/2018 at 3:49 pm.
[5] Ibid.
[6] S. Prahalathan Iyer and Renuka Vijay, “Comparison of Labour Laws: Select
Countriesâ€,EXPORT-IMPORT BANK OF INDIA79 (2013) <
https://www.eximbankindia.in/Assets/Dynamic/PDF/Publication-Resources/ResearchPapers/Hindi/11file.pdf>
assessed on 09-04-2018 at 6:32pm.
[7] Id. p-80
[8]Id. p-82
[9]Id. p-88
[10]Id.. p-90
[11]Id.. p-103
[12]Id.. p-105
[13]Id.. p-107
[14] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical
Analysisâ€assessed on 06/04/2018 at 4:46pm.
[15] Dhruv Dikshit, “All You Need to Know About Payment of Gratuity Act
1972â€assessed on 06/04/2018 at 3:36 pm.
[16]Payment of Gratuity Act, 1972 (39 of 1972).
[17] Section 1(2) Payment of Gratuity Act, 1972 (39 of 1972).
[18] Section 1(3) Payment of Gratuity Act, 1972(39 of 1972).
[19] Section 1(3A) Payment of Gratuity Act, 1972(39 of 1972).
[20] I L.L.J. 323 (1986) Delhi
[21] I L.L.J. 342 (1993) A.P.
[22] S.N. Mishra,Labour and Industrial Laws1016 (Central Law Publications,
Allahabad, 27thedn. 2013).
[23] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical
Analysisâ€assessed on 06/04/2018 at 4:46pm.
[24] Section 2(e) Payment of Gratuity Act, 1972 (39 of 1972).
[25] III L.L.J. 1092 (2004) (M.P.)
[26]
https://www.legalcrystal.com/cases/search/name:payment-of-gratuity-act/page:7
assessed on 06/04/2018 at 7:39 pm.
[27] Section 2(f) Payment of Gratuity Act, 1972 (39 of 1972).
[28]
http://www.helplinelaw.com/employment-criminal-and-labour/ECGI/eligibilty-for-claiming-gratuity-in-india.html
assessed on 06/04/2018 at 6:10pm.
[29]Ibid.
[30]Ibid.
[31] III L.L.J. 787 (2007) (S.C.)
[32] S.N. Mishra,Labour and Industrial Laws1016 (Central Law Publications,
Allahabad, 27thedn. 2013).
[33] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical
Analysis†assessed on 06/04/2018 at 4:46pm.
[34] Dhruv Dikshit, “All You Need to Know About Payment of Gratuity Act
1972â€assessed on 06/04/2018 at 3:36 pm.
[35] Section 4A Payment of Gratuity Act, 1972 (39 of 1972).
[36] Section 8 Payment of Gratuity Act, 1972 (39 of 1972).
[37] Section 9 Payment of Gratuity Act, 1972 (39 of 1972).
[38] Section13 Payment of Gratuity Act, 1972 (39 of 1972).
[39]Rakesh Nangia, “No tax on gratuity of up to Rs 10 lakh†Buisness
Standard Nov. 22, 2014 <
http://www.business-standard.com/article/pf/no-tax-on-gratuity-of-up-to-rs-10-lakh-114112200779_1.html>
assessed on 06/04/2014 at 6:46 pm.
[40] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical
Analysis" assessed on 06/04/2018 at 4:46pm.
[41] Preeti Motiani, “What are the gratuity payment rules?†Economic Times Mar. 07, 2018assessed on 06/04/2018 at 06:57pm.
[42]“Payment of Gratuity (Amendment) Act, 2018 brought in force on 29th
March, 2018â€PIB. 29. Mar, 2018assessed on 09-04-2018 at 2:02pm.
How To File For Mutual Divorce In Delhi Mutual Consent Divorce is the Simplest Way to Obtain a D...
It is hoped that the Prohibition of Child Marriage (Amendment) Bill, 2021, which intends to inc...
One may very easily get absorbed in the lives of others as one scrolls through a Facebook news ...
The Inherent power under Section 482 in The Code Of Criminal Procedure, 1973 (37th Chapter of t...
The Uniform Civil Code (UCC) is a concept that proposes the unification of personal laws across...
Artificial intelligence (AI) is revolutionizing various sectors of the economy, and the legal i...
Please Drop Your Comments