Dear Swapna ,
The querry raised by you for point (e) is correct , LIC Looks at the combined value of the corpus (Available/Maintained Gratuity & Superannuation Fund ) for deciding the rate of interest , they have a defined slabs according to which they give interest on the corpus. A higher or a lower rate of interest given by LIC is also dependent on the bargaining powers of the employer with the LIC.
Point two of your is customised by your company , it goes according to the trsut deed with the LIC. Trustee of the scheme must have imposed such a clause.
With the changing business scenario , most of the employers are are bringing flexibility in the trsut deed, once upon a time Superannuation fund was used as a retention tool as majority of the employers where having 3 years cap , for claiming superannuation fund.
Brining Flexibility in the Trust deed requires approval of board of directors and then application is made to CIT (Commissioner of Income Tax ) , once approval is obatined trust deed variation is possible to make it more favourable to the employees or to the subscribers of the scheme.