https://www.taxtmi.com/manuals?id=863 Deduction of gratuity from salary income is available in full for specified death-cum-retirement gratuity and retiring gratuity under pension rules, and is limited for gratuity under the Payment of Gratuity Act to the amount allowed by that Act. Any other gratuity received on retirement, incapacity, or termination is deductible up to the least of the actual amount received, the prescribed Central Government limit, and half a month's salary for each completed year of service, subject to an aggregate cap where gratuity is received from more than one employer. Salary for this purpose includes dearness allowance only if the employment terms so provide. en-us Fri, 07 Aug 2015 13:11:00 +0530 Tue, 24 Mar 2026 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=863 Deduction of gratuity from salary income is available in full for specified death-cum-retirement gratuity and retiring gratuity under pension rules, and is limited for gratuity under the Payment of Gratuity Act to the amount allowed by that Act. Any other gratuity received on retirement, incapacity, or termination is deductible up to the least of the actual amount received, the prescribed Central Government limit, and half a month's salary for each completed year of service, subject to an aggregate cap where gratuity is received from more than one employer. Salary for this purpose includes dearness allowance only if the employment terms so provide. Manuals Income Tax Fri, 07 Aug 2015 13:11:00 +0530 https://www.taxtmi.com/manuals?id=863