Gratuity Provision Rules: Section 43B vs. Section 40A(7)(b)(i) in Income Tax Act Explained for Deductibility.

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....Provision made towards gratuity - the meaning as given in section 43B cannot be said to be the same as in section 40A(7)(b)(i) - it is not necessary that actual payment has to be made - If such amount is earmarked for payment of gratuity, i.e., provision is made for payment of gratuity, the amount has to be allowed for deduction.....