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    <title>Central Government, having regard to the maximum amount of any gratuity payable to its employees u/s 10(10)(iii)</title>
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    <description>The Central Government prescribes a single monetary cap as the maximum amount for purposes of the exemption under clause (10)(iii) of section 10, applying to employees who retire, become incapacitated prior to retirement, die, or whose employment is terminated on or after the notified effective date, thereby fixing the ceiling for computing the tax-free gratuity entitlement.</description>
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      <description>The Central Government prescribes a single monetary cap as the maximum amount for purposes of the exemption under clause (10)(iii) of section 10, applying to employees who retire, become incapacitated prior to retirement, die, or whose employment is terminated on or after the notified effective date, thereby fixing the ceiling for computing the tax-free gratuity entitlement.</description>
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