Gratuity exemption limit changed for covered and non covered employees, effective by separate labour notifications issued thereafter. The gratuity tax exemption for employees covered by the Payment of Gratuity Act was enhanced by notification S.O. 1420(E) dated 29 March 2018; employees not covered under that Act obtain the enhanced exemption under section 10(10)(iii) by Notification No. S.O. 1213(E) dated 08 March 2019.