Is Gratuity Tax-Free Again When Joining a New Job, or Just Once? Seeking Clarity from Seniors

Dear Seniors, if an employee, at the time of separation, receives gratuity which is tax-free as per the IT Act provision, and then joins another organization and becomes eligible for gratuity, is this gratuity tax-free up to the upper limit of the gratuity amount, or is the gratuity amount tax-free only once?

Thanks in anticipation.

Tax Exemption:

• 15 days' salary (7 days' in the case of employees of a seasonal establishment) based on the salary last drawn for each year of service or part thereof. (15 days' salary * length of service).

• Rs. 10,00,000/-

• Gratuity actually received.

Whichever is lower.