GRATUITY CLASS 1 PART 1

Описание: Welcome to Surinder Singh Institute NSCA!
In this video, we explain the concept of Gratuity under the Income Tax Act — a key topic in the CS Executive Tax Laws syllabus. Understand how gratuity is taxed, who is eligible, and how exemptions are calculated under Section 10(10).
🔍 Topics Covered:
Meaning and purpose of Gratuity
Applicability of Payment of Gratuity Act, 1972
Tax treatment of Gratuity for government and non-government employees
Exemption limits under Section 10(10)
Calculation method with examples
📚 Ideal for CS Executive students aiming for conceptual clarity and exam success.
🎯 Includes simplified explanations, updated provisions, and practical illustrations.
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