Gratuity - IT Exemptions - 01 Time?

Dear Seniors,
If the employee at the time of separation receives gratuity which is Tax free as per IT Act provsion; if the said employee joins another organization & become eligible for Gratuity then is this Gratuity is tax free upto upper limit of Gratuity amount or for only one time the Gratuity Amount would be Tax free.
Thanks in anticipation.

Tax Exemption:
• 15 days’ salary (7 days’ in case of employees of a seasonal establishment) based on salary last drawn for each year of service or part there of. (15 days’ salary*length of service).
• Rs. 10, 00, 000/-
• Gratuity actually received.

Whichever is lower.