Urgent query gratuity exemption <5

Dear All,

Kindly resolve the said issue regarding exemption of Gratuity. If a employee who is working in a company, which is covered under payment of Gratuity Act, but employer paying Gratuity to every employee even before 5 year of service, so what is tax treatment of Gratuity in the hands of employee if he received Rs. 1,00,000 in the nature of Gratuity even before 5 full year of service after resignation.