https://www.taxtmi.com/highlights?id=55750 Exemption u/s 10(10) - Total Sum received in excess of amount specified in Section 4(3) of the Payment of Gratuity Act. - Refund of income tax as deducted at source (TDS) on the gratuity paid to the Petitioner - Enhanced limit for Central government employees versus for employees of PSUs - The said amendment is pursuant to an Act of Parliament which admittedly entered into force only on 29.03.2018. As such, the endeavour by the Petitioner to enforce the said amendment from 01.01.2016 is liable to be rejected. - HC en-us Fri, 04 Dec 2020 08:05:30 +0530 Fri, 04 Dec 2020 08:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55750 Exemption u/s 10(10) - Total Sum received in excess of amount specified in Section 4(3) of the Payment of Gratuity Act. - Refund of income tax as deducted at source (TDS) on the gratuity paid to the Petitioner - Enhanced limit for Central government employees versus for employees of PSUs - The said amendment is pursuant to an Act of Parliament which admittedly entered into force only on 29.03.2018. As such, the endeavour by the Petitioner to enforce the said amendment from 01.01.2016 is liable to be rejected. - HC Highlights Income Tax Fri, 04 Dec 2020 08:05:30 +0530 https://www.taxtmi.com/highlights?id=55750