Gratuity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 November 2013 Gratuity is taxable when received at the time of continuation of service. is it continuation of service with the same employer? as the section just says continuation of service! if yes then how do we define same employer? in case of holding and subsidiary company if the holding company nd joins subsidiary company then will it be regarded as with the same employer?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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04 November 2013 Section says that Gratuity received during service is taxable. so while continuation of service with same employer will attract tax. resignation from employer holding company and joining with subsidiary of the same employer also eligible for resignation criteria