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Gratuity payment under the Payment of Gratuity Act, 1972 or otherwise exempt to the extent covered under the Income Tax Act
Case Law Details
- Case Name
- North West Karnataka Road Transport Corporation Vs Deputy Labour Commissioner (High Court of Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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SUMMARY OF CASE LAW
The Income-tax Act exempts the gratuity amount to the extent of limit prescribed under the said Act; there is no distinction between the gratuity paid under the Payment of Gratuity Act, 1972 or otherwise
RELEVANT PARAGRAPH
No doubt, section 192 of the Income-tax Act requires the employer to deduct the income-tax from the salary and the salary is defined under section 17 of the Income-tax Act, which includes wages, any annuity or pension, any gratuity, any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages, any advance...
Hi,
I have completed 4 years 11 months and 12 days in my recent company and at the next day I have resigned from my recent company. On my last date in company by serving the notice period of 1 month i will complete 5 years and 12 days. In this case My tenure is applicable for gratuity or not.
My joining date was: 1 june 2010
date of resignation: 13 May 2015
last date in company: 12 june 2015.
Now please suggest me about the maturity of gratuity.
Thanks and Regards
Pawan Dev
Iam adigoud my service is 4years 8months gratuity eligible or not please tel me
Sir,
Please clarify the following:
An employee of a Charitable Eye Care NGO Hospital (more 200) is eligible from payment of Gratuity ? Applicability of Minimum Wages Act? Andhra Pradesh
Medical Officers drawing a monthly salary (pf being deducted) in a Charitable Eye Care NGO Hospital are eligible for Gratuity.
Consultants drawing a lumpsum monthly salary (without provident fund deduction)in a Charitable Eye Care NGO Hospital are eligible for Gratuity
Regards,
SindhuKH