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<h1>Central Government Employee's Gratuity Fully Tax-Exempt Under Income Tax Act Section 10(10)(i) Even After Joining Private Sector.</h1> An employee of the Central Government received a gratuity of 9,20,000 upon retirement on December 31, 2014. This gratuity is fully exempt from tax under section 10(10)(i) of the Income Tax Act. The tax exemption remains applicable even if the individual joins a private sector company after retiring from government service.