Gratuity

Taxability

Employee Family Other Points

Govt Non-Govt Not in Salary No ER EE relationship = No Gratuity received during job No Gratuity from Past ERs Gratuity Rec. From Past ER
Exemption Exempt

Fully Exempt POGA - Yes POGA - NO Taxable in the hands of the Fully Taxable Discussion in Class /Videos
family member / legal heir Discussion in Class /Videos

Least of the following shall be Meaning of Salary Least of the following shall be Meaning of Salary
exempt exempt Under the head other sources
after claiming exemption

Period Components Period Components

1. Actual Amount Received
2. Statutory Limit 3. 15 Days salary for every 1. Actual Amount Received 2. Statutory Limit 3. 15 Days salary for every
completed year of service or completed year of service More discussion in classes or
part thereof in excess of 6 videos
months
Last Drawn Basic Salary + DA Average salary of last 10 Basic Salary + DA FPRB + COTB
months