Dear Pravesh,
Will suggest you please study the PPT you have compiled.
I quickly went through the slides and have the following observations to make:
1. Gratuity is paid not under Payment of Wages Act. It is paid unedr Payment of Gratuity Act.
2. The five year pre-condition is is not applicable in cases of Death. If an employee dies after serving the Co. for any period less than 5 years, Gratuity is payable to him.
Best Wishes,
Vasant Nair