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Gratuity Limit increased to 10 Lakh as per Income Tax Act and Gratuity Act in Rajya Sabha

Parliament on Wednesday approved enhancing the gratuity limit for employees from Rs3.5 lakh to Rs. 10 lakh as also the exemption threshold from income tax on it.

Parliament on Wednesday approved enhancing the gratuity limit for employees from Rs. 3.5 lakh to Rs. 10 lakh as also the exemption threshold from income tax on it.

While the Lok Sabha had passed the Payment of Gratuity (Amendment) Bill 2010 on Monday, the Rajya Sabha put its stamp of approval on it on Wednesday.

Labour minister Mallikarjun Kharge, replying to a brief debate on the bill said the legislative measure also provides that the income tax exemption limit has commensurately been increased to Rs 10lakh from Rs3.5 lakh earlier.

On demands for giving a retrospective effect to the measure, Kharge said, “We want to give a lot, but there should be a capacity (of the employer) to pay and it should reach the beneficiaries.”

He gave the same reason for not accepting demands from the members to improve the formula for calculation of gratuity.

The bill was brought following demands from trade unions and others to remove the ceiling or increase the maximum payable amount, which was fixed in 1997.

Earlier participating in the debate, Congress member and veteran trade unionist G Sanjeeva Reddy said payment of gratuity should be done with retrospective effect.

CPI(M) member T K Rangarajan said seasonal workers are not getting benefit and therefore their interests should also be protected.

Download Payment of Gratuity Amendment Bill 2010

Related Post:-

1. Cabinet approved amendment to the Gratuity Act to raise the ceiling from Rs 3.5 lakh to Rs 10 lakh

2. Lok Sabha passes bill to hike gratuity ceiling to Rs. 10 lakh from Rs. 3.50 Lakh

3. Gratuity Limit increased to 10 Lakh as per Income Tax Act and Gratuity Act in Rajya Sabha

4. Payment of Gratuity (Amendment) Act, 2009 – Amendment in section 2 and insertion of section 13A, Change in defination of employee

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50 Comments

  1. Panduranga Rao Uppu says:

    Please revise the pension scheme of introduced in the year 1995 which required revision of four times after its introduction as provided in the Act which has not been done.

  2. Panduranga Rao Uppu says:

    Thanks to UPA Government. But had the UPA Government amended the Pension Scheme introduced by it during the regime of Late Sri P.V. Narasimharaogaru, during November 1995, which is very unjustified, it would have won the elections or at least it would not have been defeated so horribly in 2014. Now the NDA Government led by Shri Narendra Modiji was saying Ache Din but we the sufferers of the pension scheme of Nov 1995 have not got Ache Din yet, even after one year of BJP led NDA Government till now. The NDA Government had disappointed the working class also by not revising the Income Tax Limit up to Rs.5 Lakhs as promised. There is a provision in the Pension Scheme to revise it for every five years after its introduction (Nov 1995) but had done only once even after 20 years of its introduction. I worked in the Hindustan Shipyard Limited Visakhapatanm for 37 years 7 months and 25 days and retired on 30-06-2013. I have contributed nearly Rs.2 Lakhs by way of foregoing Provident Fund towards the pension scheme during the period from 1995 to 2011 and was granted a meager pension of Rs.1887/- which is not justified. I request the Present Government to suitably amend the Pension Scheme of 1995 as provided in the Act itself which requires 3 more revisions and make a minimum pension of Rs.5,000/- for all the pension holders who have contributed a minimum of 10 years of contribution towards the scheme and oblige

  3. RANGANATHA. RAO. B says:

    Respected Sir,
    I retired from a Public sector enterprise on 30th November2006.I received gratuity amount Rs 3.5lakhs.Also I am getting pension Rs.1212/-
    Can you please let me know the following.
    1) Am I eligible for the increased gratuity amount Rs.10 lakhs?
    2) Am I eligible for the increase in pension amount Rs.3000/-
    Thanks.

  4. venkatresh sundaram says:

    I retired on medical grounds on 31.08.2009, at the age of 59 years, though my offical retirement was on 31.01.2011. I received my gratuity 3.5 lacs. The bill was pending in the Lokh sabha since 2006/2007. As a honest citizen of the country, and have been paying my tax regularly, and they are deducted at source and deposited to the govt treasury. I strongly feel that govt should interfere and make the amendement with effective from the date it was introduced in the parliament, and ensure all the people get the benfit, past it was tabled/placed in the parliament. No matter when the bill was finally passed.

  5. Harish Gupta200 says:

    I RETIRED IN DEC 2009 FROM STATE BANK OF INDIA BUT GET GRATUITY RS 3.5 LAC INSTEATD OF RS TEN LAC AS GOVT OF INDIA RAISED GRATUITY FROM RS 3.5 LAC TO RSTEN LAC WEF NOV 2007

  6. Harish Gupta200 says:

    I RETIRED IN DEC 2009 FROM STATE BANK OF INDIA BUT GET GRATUITY RS 3.5 LAC INSTEATD OF RS TEN LAC AS GOVT OF INDIA RAISED GRATUITY FROM RS 3.5 LAC TO RSTEN LAC WEF NOV 2007

  7. Harish Gupta200 says:

    I RETIRED IN DEC 2009 FROM STATE BANK OF INDIA BUT GET GRATUITY RS 3.5 LAC INSTEATD OF RS TEN LAC AS GOVT OF INDIA RAISED GRATUITY FROM RS 3.5 LAC TO RSTEN LAC WEF NOV 2007

  8. Harish Gupta200 says:

    I retired in 31/12/2009from SBI but get Gratutity Rs 3.5 lac though Govt of India raised Gratutity in their departments from Rs3.5 lac to Rs ten lacs WEF 01/11/2007 .

  9. Harish Gupta200 says:

    I retired in 31/12/2009from SBI but get Gratutity Rs 3.5 lac though Govt of India raised Gratutity in their departments from Rs3.5 lac to Rs ten lacs WEF 01/11/2007 .

  10. Harish Gupta200 says:

    I retired in 31/12/2009from SBI but get Gratutity Rs 3.5 lac though Govt of India raised Gratutity in their departments from Rs3.5 lac to Rs ten lacs WEF 01/11/2007 .

  11. arlene says:

    I received my gratuity on 02.05.2010 after serving 40 years of service in an Institution who pay Gratuity. Am I eligible to get this enhancement gratuity

  12. vimal says:

    WE ARE THANKFUL TO THE GOVT OF INDIA THAT THEY HAVE ENHANCED THE GRATUITY LIMIT FROM 3.50 LAC TO 10 LAC FOR THE PSU/BANK/INSURANCE EMPLOYEES AT PAR WITH THE CENTRAL GOVT EMPLOYEES, BUT SORRY TO STATE THAT THE EFFECTIVE DATE FOR THESE EMPLOYEES IS SAID TO BE 24/05/10. WHY THIS STEPMOTHERLY TREATMENT WITH PSU/BANK/INSURANCE EMPLOYEES. THIS GRATUITY IS TO BE CALCULATED ON THE AMOUNT OF SALARY THE EMPLOYEE HAS BEEN DRAWING SINCE HIS DATE OF APPOINTMENT. THEN WHY THOSE WHO RETIRED BEFORE 24/05/10 SHOULD BE PAID A LOWER AMOUNT. WE REQUEST THE CONGRESS PRESIDENT MRS. SONIA GANDHI SHE SHOULD DIRECT FINANCE MINISTER/ LABOUR MINISTER TO RELOOK INTO THE MATTER AND AMEND THE DATE OF OF THE IMPLEMENTATION OF ENHANCED GRATUITY FROM 24/05/10 TO 01/01/06 AT PAR WITH THE CENTRAL GOVT EMPLOYEES

  13. nmbehera says:

    It is really unfortunate to have two different standards for the same Indians by its own elected Govt. What is wrong in America’s visa or China’s visa partiality. When there is no single rule for each and every Indian, how and what can be expected from the Govt.

    Hope, the Govt will have one effective date.

    If Govt does not listen, can we fight it in Courts??

  14. g p gupta says:

    I have following submissions:-
    i)As per definition of ’employee’ as on 1.1.06, i.e. as per 6th CPC all are given same exemption of I. T. on payment of gratuity.
    ii) Most of the employers had kept the provisions for future payment of gratuity as such disparity may not be created now by categorising the definition of an ’employee’, which seem to be unconstitutional and may create future problems of complexity of I.T. Act & a cause of corruption by dividing the employees on this point of I.T. exemption onpayment of gratuity w.e.f. 24.05.10.
    iii) This amendment of I.T. exemption is sharing the gratuity above Rs.3.5 Lakhs of retirees.
    Comments of employees may also be looked into before signing by Hon’ble PRESIDENT OF INDIA.

  15. H.S.SETHI says:

    Govt.of India announced the hike in Gratuity to Rs.10 lacs on the eve of Elections in 2008 and just by the stroke of pen extended benefits to Central Govt. employees w.e.f. 1.1.2006. What about the employees of other Institutions, like Banks, which are earning profits and have huge provisions? All the hopes of retired Bank employees, retired prior to 24.5.2010, who had planned their budgets of expenditure on the eve of their retirement, have been dashed to grounds by the discriminatory decision of the Govt. by making the amendment in Gratuity Act effective from 24.5.2010.

    I humbly request the Hon’ble Prime Minister and Hon’ble Labour Minister to render justice and extend the Gratuity benefits to Banking Sector employees in parity with Central Govt. employees w.e.f. 1.1.2006

    H.S.SETHI

  16. R P Sharma says:

    The injustice done to PSU employees who retired or took VRS in betwwen 1 1 2007 and 24th May 2010 by Govt by denying the benefit of enhanced Gratuity need to be faught at appropriate forum. The enhanced gratuity was part of wage board for PSU and was to be paid once Govt enact a notification in this regard.. Is this not a fit case for fighting in court. Is their any taker ?

  17. Jitender says:

    I was working for an MNC for last several years. 26th May was my last working day in that company. In my offer letter company said that it will pay me maximum of 3.5 lakh as Gratuity. Although as per the basic Gratuity rule, I was entitled for around 5 Lakhs but because of this limit my company paid me only 3.5 lakhs. Now as the limit has been increased to 10 lakh, am I entitled for the remaining amount. Please suggest and guide me on this.

    Thanks and Regards
    Jitender

  18. MUKUND AMBEKAR says:

    the bill has been enacted on 22/05/2010.what is use for those persons who have retired/opted vrs/ as on 31/05/2007.and 31/01/2010.
    The effective date should be mentioned.IS IT APPLIED differentially from institution to institution.
    please clear these fact crucially.

    m n ambekar

  19. M V R Sudhakar Rao says:

    I am a member of this forum.
    Dear Friend
    Our is a R& D organisation under the administrative control of Ministry of Commerce and Industry, Govt of India. We are eligible on retirement a gratuity as per our organisation rules which is one month salary for every completed year of service subject to a maximum of 16 half months salary Or as per gratuity act which ever is beneficial to the employee.
    My colleague retired on 30 April 2010. His gratuity due has not yet been paid.
    Now if his gratuity is to be settled as per gratuity act or other wise (i.e., subsequent to 24 May 2010), while computing tax liability, whether the enhanced gratuity exemption limit of Rs 10.00 lakhs can be allowed.
    Kindly provide the guide lines on this issue.
    Regards
    M V R Sudhakar Rao

  20. pgshastry says:

    RETIRED ON31-8-09 FROMF.C.I. F.C.I.COVERED UNDER PAYMENT OF GRTUITY ACT1972. GRATUITY CEILING RAISED TO 10LAC FROM1-1-2007.RECEIVED 3.5 LAC ON31-8 2009. WHETHER I.T. PAYABLE NOW FOR BALANCE AMOUNT TO BE RECEIVED? pg [email protected].

  21. S. Saran says:

    The gratuity in SAIL and RINL was increased to Rs 10 lakh w.e.f. 1 January 2007. Is the amount taxable? Can Tax Guru please please clarify quoting the relevant Section of the Payment of gratuity Act and the Income Tax Act.There is great confusion regarding this.

  22. g s iyer says:

    My friend retired on 31st March 2010 after serving 31 years experience with private firm whether he is eligible to get this enhanced Gratuity ?

  23. Ashok Desai says:

    whether the difference in gra.

    Gratuity to be paid to bank and insurance employees who retired before 24.5.2010 due to wage revision will be taxable or tax free in view of revision in gratuity now

  24. Ranjit Rai says:

    I retired from the Coop.Sector bank as on 31.12.2007, will you please let me know whether I am entitle to the enhanced gratuity as I am covered under the gratuity act.

  25. PPS says:

    I’ve got retired on 31st March 2010 after serving 31 years experience with a Nationalised Bank. Am i eligible to get this enhanced Gratuity ?

  26. v.sivasankar says:

    DEAR TAXGURU I HAVE ALREADY SUBSCRIBED FOR FREE E.UPDATES. NOW I NEED THE INCOMETAXACT AMENDED PROVISION RAISING I.T EXEMPTION CEILING US10(10) TO RS 1000000 GRATUITY EXEMPTIONM AS PER RECENT(6.5.10)ACT PASSED IN BOTH HOUSES OF PARLIAMENT.I NEED THE EMENDED I.T GRATUITU EXEMPTION UP TO 10 LACS PROVISIONS REGARDS V.SIVASANKAR

  27. Siva says:

    The Govt. Should consider the increaing the minimum pension amount payable to PSU Employees to, atleast 3000/- considering the cost of the hike of the essential commodities. I have put up more than 38 years of service and getting an amount of 1391 as pension.

  28. ranganatha Iyer says:

    many are under ambiguity with respect to effetive date of enhance ment of ceiling limit of gratuity to ten lakhs. can anybody give clarity. we are very grateful to HRD & FM IN THIS REGARD.However considering revision of grt.to 10 lakhs effetive 1.1.2006 for central gov.employees ,in similar lines For PSU’s to be made effective from the date of revision of pay scales which was done after a considerable time of 10 years and though the rise in pay scales not comparable to rise in commodities/living standards, at least benefit on retirement /retired should be considered favourably.

  29. manish jain says:

    dear sir ,
    i want to know wheather this revised limit of gratuity has retrospective effect under income tax and if yes than from which date?

  30. VINOD KUMAR PREM says:

    Thanks to FM,

    Long pending demand is duly met.

    We are definetely interested in contributing to nations revenue and for this purpose Direct Tax Code will be fruitful.

  31. sanjay says:

    what are the terms and conditions of the firm/company/partnership firm to give gratuity to their employees.

    and if any firm/company/partnership firm not giving gratuity to their emplyees then what is the procedure to get gratuity?

  32. m c agrawal says:

    pls advise the date from which the revised gratuity is applicable to psu banks….in fact i was retired voluntarily from the services of bank on 26.09.2009…am i entitled for revised gratuity?
    m.c.agrawal

  33. S.Ramaswamy says:

    Thanks to the Govt for enhancing the limit of Gratuity, ESI and EPF limits have been increased.

    It is suggested that the limit of 5 years is reduced to 2 or 3 years for payment of gratuity.

    It is earnestly requested that the Bonus Act is amended to increase the basic limit from Rs 2500/- in line with the EPF/ ESI limits.

    Also, it would be better that if one act is amended on the limits, if the corresponding acts is also amended and incorporate the same under the income tax act as well.

    This will help the salaried class.

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