Understanding Taxation on Gratuity Payments Upon Resignation

shellender
Hello Friends,

I need your help on the issue of the applicability of Income Tax on the payment of Gratuity. I had worked in BSNL (a PSU) from 22-10-2001 to 01-09-2007, and I quit my job by resigning on the dated 01-09-2007. Now, I have applied for the payment of Gratuity entitled to me as per rules. The concerned department calculated the Gratuity as per details below: Last Pay drawn = Rs. 24,677 Gratuity payment = (24,677/26)*15*6 = Rs. 85,410 approximately.

Now, the Accounts Officer said to me that the payment of Gratuity is taxable, so 30% tax will be deducted from the above amount during the payment. Please clarify whether the payment of Gratuity to which I am entitled is taxable. If yes, please also shed light on the applicable section of the Income Tax Act. My friend had also resigned from the same company but from a lower post. His amount due for Gratuity was Rs. 42,000, but no tax has been deducted from his amount. When I asked this from the Accounts Officer, he said that the amount of my friend was less so it was not taxable.

Please help me in clarifying how income tax is applicable on the payment of Gratuity and guide me on how to proceed further.

Thanks, Shellender Singh
charvaka
Dear Shellender Singh,

As per the payment of gratuity, it is not taxable. The company has to pay ₹85,420 without deducting tax. In case you have any inquiries, please refer to the Gratuity Act of 1972.

Regards,
Charvaka Reddy
shellender
Dear Friends,

Urgent Help Needed!

I have again asked the AO regarding the tax on gratuity, but he said that since you have resigned and not superannuated, it is taxable. Please share your views and help me.
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute