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Are retirement benefits like PF and Gratuity taxable?

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Full Text of the Document

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....PF receipts on retirement are exempt from tax. In the hands of non-Government employee, gratuity is exempt subject to the limits prescribed in this regard and PF receipts are exempt from tax, if the s....

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Full Text of the Document

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....there is no contribution to such fund by the employer, then the interest income accrued during the previous year shall be taxable to the extent it relates to the contribution made by the employee to t....