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Payment of Gratuity Act, 1972 An Assessment

The Payment of Gratuity Act 1972 is a social security enactment. An Act to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, Railway companies, shops or other establishments. The significance of this legislation lies in the acceptance of the principle of gratuity as a compulsory statutory retiral benefit. The Act accepts, in principle, compulsory payment of gratuity as a social security measure to wage earning population in industries, factories and establishments. Thus, the main purpose and concept of gratuity is to help the workman after retirement, whether retirement is a result of the rules of superannuation, or physical disablement or impairment of vital part of the body. Thus, it is a sort of financial assistance to tide over post retiral hardships and inconveniences.[1]

Legislative History of Gratuity in India
Previously the scheme of gratuity was introduced in those establishments only where the employers were so kind and generous to the workers or there was an agreement between the employers and the workers. This scheme was confined to the particular establishments and even within those establishments, to certain categories of staff. There was no general legislation for the payment of Gratuity to all industrial workers. In due course of time, it was felt the workers should get gratuity as a right in return of their long dedicated services to the industry. Industrial Tribunals and Supreme Courts dealt with the disputes on the subject and their awards and decisions brought the revolutionary changes in Social Security Legislations in Indian industrial sector.[2]In the case ofDelhi Cloth and General Mills Co. Ltd. Vs their workers[3]Supreme Court held that the object of providing a gratuity scheme is to provide a retiring benefit to the workman who have rendered long and unblemished service to the employer and thereby contributed to the prosperity of the employer.[4]In the Working Journalists (Conditions of Service) & Miscellaneous Provisions Act, 1955, the provision to pay the gratuity to the working journalists was made. After few years, the Government of Kerala enacted the Kerala Industrial Employees Payment of Gratuity Act, 1970 making gratuity a statutory right of the employees. West Bengal Government enacted the West Bengal Employees Payment of Gratuity Act, 1971 relating to the subject. The other states were also thinking to legislate such enactments. Thus, it was felt that there should be an uniform central legislation for the whole country instead of state legislations for each and every separate states. The whole matter was discussed in the Labour Ministers’ Conference held 24th and the August 1971 and thereafter in the Indian Labour Conference held on 22ndand 23rd Oct., 1971 it was agreed that the central legislation on the payment of gratuity should be undertaken. Accordingly, the payments of Gratuity Act, 1972 was enacted, largely based on the West Bengal legislation, which was come into force on 16th September, 1972.[5]The Act has been further amended many times say in 1984, 1987, 2010 and the latest in 2018.

Payment of severance pay or Gratuity in different countries: the position of termination benefits of employees is not universal over the globe. some countries like United States do not recognize this as a general right. Because of its economic and social implications, and in spite of regulation at the highest level, the termination of employment by the employer is one of the most sensitive issues in labour law today.[6]Still the concept of gratuity exists in various countries in different names and styles. The few of them are listed below:

Bangladesh:
For mere termination of employment of a permanent worker, who has been employed in continuous service for more than one year, the employer is required to pay his/her employee compensation at the rate of 14 days’ wages for each completed year of service.[7]

China:
Where the employee has been dismissed for economic reasons or reasons wherein prior notice is given, the employer is required to provide economic compensation. Economic compensation is paid to employees according to the number of years he has worked for the employer by the rate of one month’s salary for each full year he has worked[8].

Malaysia:
The central pieces of legislation governing the termination of employment in Malaysia are the Employment Ordinance, 1955 (as amended) (EA), the Industrial Relations Act, 1967 (as amended) (IRA), and the Employment (Termination and LayOff Benefits) Regulations, 1980 (as amended). Where an employer terminates the contract of service of an employee without notice, the severance pay would be equivalent to his one month pay for every year of service Severance pay does not apply to terminations for misconduct, after due inquiry; retirement upon the employee attaining retirement age; or voluntary retirement by the employee[9].

Pakistan:
Under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, workers whose employment has been terminated for any reason other than misconduct are entitled to severance pay or a gratuity equivalent to 30 days wages for every completed year of service or any part thereof in excess of six months. A pension may be substituted for any gratuity.[10]

Germany: The amount of severance pay is decided based on employee’s social circumstances like marital status, dependants, state of health and prospects in the labour market, the extent to which the dismissal is deemed to be unfair or unjustified, and the employee’s economic situation. Usually it is 15 days pay for one year of service.[11]

Russia: Employees dismissed for economic reasons are entitled to one month of severance pay and to a further two months of wages. Employees who have not found employment two weeks before the dismissal are entitled to a third month’s wages. Two weeks of severance pay is payable for: employees who are called for, or enlist for, military service; employees who refuse to change location with the employer or are subjected to another change in the basic conditions of employment; terminations due to insufficient qualifications or ill health.[12]

United Kingdom: An employee whose contract has been terminated on the grounds of redundancy is entitled to receive a redundancy payment and the amount of the payment is calculated according to the length of uninterrupted employment. The employee is to receive:
• for each complete year of service where age during year less than 22, ½ a week’s pay.
• for each complete year of service where age during year is between 22 and 40, 1 week’s pay.[13]

Meaning of Gratuity
It is derived from the word ‘gratuitous’, which means ‘gift’ or ‘present’. However, having being enacted as a social security form, it ceases to retain the concept of a gift but it has to be seen as a social obligation by an employer towards his employee.[14]

Gratuity is one of the most misunderstood and misconstrued components of a person’s salary. In simple terms, it is a retirement benefit paid as gratitude to the employees who have rendered a continuous service forat least five years to incentivize them so that they continue working efficiently. It is an amount paid to an employee based on the duration of his total service but an employee becomes eligible only after he has completed 5 years of his service. Gratuity is paid to an employee when he either retires or his employment is terminated or he resigns or upon his death. Gratuity is given the force of law by thePayment of Gratuity Act 1972,which is further administered and enforced by the Central Government and the designated establishments under its control.[15]

Scope of the enactment
An Act to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and for matters connected therewith or incidental thereto.[16]

Section 1 of the Act describes the application of Act. The Act extends to whole of India Provided that in so far as it relates to plantations or ports, it shall not extend to the State of Jammu and Kashmir.[17]It means that the Act also applicable to the state of J&K except the provisions which relates to ports and plantations.

The section further describes the scope of enactment as follows:
It shall apply to
(a) every factory, mine, oilfield, plantation, port and railway company;
(b) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more persons are employed, or were employed, on any day of the preceding twelve months;
(c) such other establishments or class of establishments, in which ten or more employees are employed, or were employed, on any day of the preceding twelve months, as the Central Government may, by notification, specify in this behalf.[18]

To widen the scope of enactment parliament in 1984 made an amendment to the Act to ensure the continuity of enactment over the shops, if the number of employees falls less then 10 after one it becomes applicable.[19]
The scope of enactment is well defined by the judiciary in several cases. In Municipal corporation of Delhi V Smt. V.T. Naresh and anothers[20], it was held that local authorities are establishment under this Act. Further in Laxmi D. v A.P. Agriculture university and anothers[21], universities are also considered in the preview of this enactment. In many other cases time to time judiciary interpreted the applicability of the enactment in wider prospective.[22]

Salient features of the Payment of Gratuity Act, 1972
The Act is a self-contained and an exhaustive Act and the provisions of this Act and rules made under it have an overriding effect on all other Acts or instruments or contracts so far as they are inconsistent with this Act.
The Act is fairly sweeping in coverage, as it applies to all factories, mines, oil fields, plantations, ports and railways irrespective of the number of workmen employed by them. It also covers shops and establishments employing 10 or more persons.

The Act gives a statutory right of gratuity to all the employees, who have rendered five years’ continuous service and whose services stand terminated after coming into force of the Act on account of superannuation, or retirement, or resignation, or death or disablement.

The Act provides both executive and quasi-judicial machinery for matters pertaining to nomination, determination and recovery of gratuity.

The executive machinery pertains to maintenance of records regarding opening, change or closure of establishments, display of notices and maintenance of records by the controlling authority. The quasi-judicial functions have been divided between the employers and the Controlling Authority in as much as for payment of gratuity, the first forum provided is an application to the employer. When the employer has declined or avoided payment of gratuity, then an application is required to be made to the Controlling Authority.

The machinery provided for recovery rests with the Controlling Authority.

The orders of the Controlling Authority for payment or determination of gratuity are applicable before the appropriate government or the appellate authority.[23]

Who is Employee as Per Gratuity Act
Definition of employee is substituted in 2009, the Act defines employee as:
An employee is any person (other than an apprentice) employed on wages, in any establishment, factory, mine, oilfield, plantation, port, railway company or shop, to do any skilled, semi-skilled, or unskilled, manual, supervisory, technical or clerical work, whether the terms of such employment are expressed or implied and whether or not such person is employed in a managerial or administrative capacity, but does not include any such person who holds a post under the Central Government or a State Government and is governed by any other Act or by any rules providing for payment of gratuity.[24]

In Sushil JaIn (Ms.) and ors. Vs. Bhel Shiksha Mandal[25], madras high court held that a teacher cannot be treated to be an employee under section 2(e) of the payment of gratuity act, hence, is not entitled for gratuity under the payment of gratuity act, 1972.[26]

Who is Employer as Per Gratuity Act
Employer means, in relation to any establishment, factory, mine, oilfield, plantation, port, railway company or shop:-
(i) belonging to, or under the control of, the Central Government or a State Government, a person or authority appointed by the appropriate Government for the supervision and control of employees, or where no person or authority has been so appointed, the head of the Ministry or the Department concerned,
(ii) belonging to, or under the control of, any local authority, the person appointed by such authority for the supervision and control of employees or where no person has been so appointed, the chief executive officer of the local authority.

(iii) in any other case, the person, who, or the authority which, has the ultimate control over the affairs of the establishment, factory, mine, oilfield, plantation, port, railway company or shop, and where the said affairs are entrusted to any other person, whether called a manager, or managing director or by any other name, such person.[27]

Eligibility for Gratuity
As perSection 4of the Act An employee who has rendered not less than five years of service becomes entitled to gratuity on:-
(i) his superannuation; or
(ii) on his retirement; or
(iii) resignation; or
(iv) on his death or disablement.
The pre requisite of completion of continuous service of five years shall not be necessary where the termination of the employment of any employee is due to death or disablement. Disablement in such a case would mean disablement which incapacitates an employee for the work which he was capable of performing before the accident or disease resulting in such disablement.[28]

In the case of death of the employee, gratuity payable to him shall be paid to his nominee or, if no nomination has been made, to his heirs, and where any such nominees or heirs is a minor, the share of such minor, shall be deposited with the controlling authority who shall invest the same for the benefit of such minor in such bank or other financial institution, as may be prescribed, until such minor attains majority. Family in relation to an employee shall be deemed to consist of in the case of a male employee, himself, his wife, his children, whether married or unmarried, his dependent parents the dependent parents of his wife and the widow and children of his predeceased son, if any.[29]

In case of female employees, family includes female employee, herself, her husband, her children, whether married or unmarried, her dependent parents and the dependent parents of her husband and the widow and children of her predeceased son, if any. Where the personal law of an employee permits the adoption by him of a child, any child lawfully adopted by him shall be deemed to be included in his family, and where a child of an employee has been adopted by another person and such adoption is under the personal law of the person making such adoption, lawful, such child shall be deemed to be excluded from the family of the employee.[30]
Supreme court in Chamaraju M.C. v Hind Nippor Industrial (P) Ltd.[31], held that work done at the various units under the same employer are to be counted for the calculation of continuing period of five years, such employee is eligible for gratuity under the Act. The Apex court further held that while interpreting the provisions of beneficial legislature, such as payment of gratuity Act courts should take a liberal view.[32]

Amount of Gratuity
For every completed year of service or part thereof in excess of six months, the employer shall pay gratuity to an employee at the rate of fifteen days’ wages based on the rate of wages last drawn by the employee concerned In the case of a piece rated employee, daily wages shall be computed on the average of the total wages received by him for a period of three months immediately preceding the termination of his employment, and, for this purpose, the wages paid for any overtime work shall not be taken into account (in a piece rated system there may not be the concept of basic, DA, HRA, CCA etc. In the case of an employee who is employed in a seasonal establishment and who is not so employed throughout the year, the employer shall pay the gratuity at the rate of seven days’ wages for each season. In the case of a monthly rated employee, the fifteen days’ wages shall be calculated by dividing the monthly rate of wages last drawn by him by twenty-six and multiplying the quotient by fifteen. The amount of gratuity payable to an employee shall not exceed Rs.20,00,000. If there is an award, agreement or contract for higher amount of gratuity then it is allowed.[33]The ceiling of gratuity for Rs. 20,00,000 is recently increased from Rs.10,00,000 which previously enhanced in 2010 from Rs.3,50,000.

GRATUITY = LAST DRAWN SALARY × 15/26 × NO. OF YEARS OF SERVICE

The ratio 15/26 represents 15 days out of the 26 working days in a month
Last drawn salary = Basic Salary + Dearness Allowance
Years of Service are rounded down to the nearest full year.
For example, if the employee has a total service of 20 years, 10 months and 25 days, only 20 years will be factored into the calculation.[34]

Compulsory Insurance
By Amendment Act of 1987 the provision for compulsory insurance has been inserted in the Act. The act requires every employer, other than an employer or an establishment belonging to, or under the control of, the Central Government or a State Government to obtain an insurance in the manner prescribed, for his liability for payment towards the gratuity under this Act, from the Life Insurance Corporation of India established under the Life Insurance Corporation of India or any other prescribed insurer.[35]

Recovery and Penalty in case of Non-payment by Employer
If the amount of gratuity payable under this Act is not paid by the employer, within the prescribed time, to the person entitled thereto, the controlling authority shall, on an application made to it in this behalf by the aggrieved person, issue a certificate for that amount to the Collector, who shall recover the same, together with compound interest thereon the from the date of expiry of the prescribed time, as arrears of land revenue and pay the same to the person entitled thereto.[36]

Whoever, for the purpose of avoiding any payment to be made by himself or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to 1[ten thousand rupees or with both.[37]

Protection of Gratuity from Attachment
No gratuity payable under this Act and no gratuity payable to an employee employed in any establishment, factory, mine, oilfield, plantation, port, railway company or shop exempted under Section 5 shall be liable to attachment in execution of any decree or order of any civil, revenue or criminal court.[38]

Exemption From Tax
Gratuity is paid when an employee completes five or more years of full time service with the employer. Taxability of gratuity depends on the recipient.

In case of government employees there is no tax on the gratuity

In case of private sector employees, if they are covered under the Payment of Gratuity Act, 1972, then the gratuity is exempt from tax subject to a maximum of Rs 10 lakh or 15 days salary for each completed year of service (or part thereof)

Where thegratuity is received in any of the previous years and if any exemption was allowed for the same, then the exemption to be allowed during the retirement year gets reduced to the extent of exemption already allowed, subject to the overall limit of Rs 10 lakh.[39]

Procedure for resolving the disputes
Where there is a dispute the aggrieved party shall make an application to the controlling authority for deciding the dispute. controlling authority shall, after due inquiry and after giving the parties to the dispute a reasonable opportunity of being heard,determine the matter and pass appropriate orders.[40]

Forfeiture of Gratuity
The Act states that if an employee's services are terminated due to any act, wilful omission or negligence causing damage or loss to or destruction of property of the employer, the employee's gratuity shall be forfeited to the extent of damage or loss.

The full amount of gratuity can be forfeited if an employee's services have been terminated due to:
a) His riotous or disorderly conduct or any other violent act.
b) Committing an offence involving moral turpitude.[41]

Amendment Act 2018
The Act is recently amended in march, 2018 by Payment of gratuity Amendment Act, 2018. The Act came into force on 29th march 2018 and lays down the following amendments.[42]

The present upper ceiling on gratuity amount under the Act is Rs. 10 Lakh. The provisions for Central Government employees under Central Civil Services (Pension) Rules, 1972 with regard to gratuity are also similar.

Before implementation of 7th Central Pay Commission, the ceiling under CCS (Pension) Rules, 1972 was Rs. 10 Lakh. However, with implementation of 7th Central Pay Commission, in case of Government servants, the ceiling has been raised toRs. 20 Lakhs. Therefore, considering the inflation and wage increase even in case of employees engaged in private sector, this Government decided that the entitlement of gratuity should also be revised in respect of employees who are covered under the Payment of Gratuity Act, 1972. Accordingly, the Government initiated the process for amendment to Payment of Gratuity Act, 1972 to increase the maximum limit of gratuity to such amount as may be notified by the Central Government from time to time. Now, the Government has issued the notification specifying the maximum limit to Rs. 20 Lakh.

In addition, the Bill also envisages to amend the provisions relating to calculation of continuous service for the purpose of gratuity in case of female employees who are on maternity leave from ‘twelve weeks’ to ‘such period as may be notified by the Central Government from time to time’. This period has also been notified as twenty six weeks.

Conclusion
Employees are the back bone of an business organisation. No business can flow or progress without the heartly cooperation of employees and hard work of their employees. Thus it is the moral duty of every organisation to recognise their valuable contribution and to take care of them specially at the time of their retirement and their severance with the organisation and the failure to the same will results in hardship and exploitation of poor employees on the hands of capitalistic powers.

Where view point of economic security of employees is recognised over the globe by various countries in different forms and different extent. India being a truly socialistic country, as per its constitution has emerged with a strong law on gratuity with a wider ambit. The Payment of Gratuity Act, 1972 is a beneficial legislature meant for the welfare of employees working under the non-government sector on small pay scale. It’s being a beneficial legislature both the parliament and judiciary has given a wider prospective to the scope of legislature to cover the maximum deserving employees in its ambit. In comparison with most of the other countries the Indian law is not restricted just to the cases where contract of employment is prematurely terminated by the employers but it covers almost every case of termination of employment. However Indian law provides for compulsory requirement for the five year continuing service.

While taking care of the hardship on employers the benefit of legislature is limited by a ceiling of Rs. 20 lakhs. The Act is not applicable of small business entrepreneurs who have less than 10 employees.
Act provides for the security of the amount of gratuity from any attachment and also provides for the compulsory insurance to secure the amount to employee at the time of termination of service. Further the amount of gratuity is not subject to income tax on the hands of employees.

The legislature is competent to provide due share of employees in private sector at the time of their retirement and otherwise termination of services. It stands on different footing in international scenario. However the implementation of the Act in an effective manner suffers due to lack of administrative problems, there is need to redefine the executive rules for the successful implementation of the Act.

Bibliography
Primary Sources:

Payment of Gratuity Act, 1972 (39 of 1972)
The Payment of Gratuity (Amendment) Act, 2018 (12 of 2018)

Secondary sources:
Books:

Mishra, S.N.Labour and Industrial Laws.Allahabad: Central Law Agency, 2013.

Table of Cases
1. Delhi Cloth and General Mills Co. Ltd. Vs their workers
2. Delhi V Smt. V.T. Naresh and anothers
3. Laxmi D. v A.P. Agriculture university and anothers
4. Sushil JaIn (Ms.) and ors. Vs. Bhel Shiksha Mandal
5. Chamaraju M.C. v Hind Nippor Industrial (P) Ltd.

Articles:
Aggarwal, Prachi. “Payment of Gratuity Act, 1972: A Critical Analysis.” 06 04 2018
Dikshit, Dhruv. “All You Need to Know About Payment of Gratuity Act 1972.” 06 04 2018 ”
Iyer, S. Prahalathan and Renuka Vijay. “Comparison of Labour Laws: Select Countries.”Export Imort Bank of India J.2013. 06 04 2018 ) < https://www.eximbankindia.in/Assets/Dynamic/PDF/Publication-Resources/ResearchPapers/Hindi/11file.pdf>
Kumar, Dheeraj. “History of Introduction of Gratuity Act in India.” 06 04 2018

News Papers:
Nangia, Rakesh , “No tax on gratuity of up to Rs 10 lakh”Buisness StandardNov. 22, 2014. Print.
Motiani, Preeti. “What are the gratuity payment rules?”Economic TimesMar. 07, 2018. Print.
“Payment of Gratuity (Amendment) Act, 2018 brought in force on 29th March, 2018”PIB. 29. Print.

Websites:

06 04 2018 blog.ipleaders.in/payment-of-gratuity-act
06 04 2018  http://www.helplinelaw.com/employment-criminal-and-labour/ECGI/eligibilty-for-claiming-gratuity-in-india.html

[1] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical Analysis”assessed on 06/04/2018 at 4:46pm.
[2] Dheeraj Kumar, “History of Introduction of Gratuity act in India”assessed on 06/04/2018 at 3:49 pm.
[3] 36 FJR 247 (1968).
[4] Dheeraj Kumar, “History of Introduction of Gratuity act in India”assessed on 06/04/2018 at 3:49 pm.
[5] Ibid.
[6] S. Prahalathan Iyer and Renuka Vijay, “Comparison of Labour Laws: Select Countries”,EXPORT-IMPORT BANK OF INDIA79 (2013) < https://www.eximbankindia.in/Assets/Dynamic/PDF/Publication-Resources/ResearchPapers/Hindi/11file.pdf> assessed on 09-04-2018 at 6:32pm.
[7] Id. p-80
[8]Id. p-82
[9]Id. p-88
[10]Id.. p-90
[11]Id.. p-103
[12]Id.. p-105
[13]Id.. p-107
[14] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical Analysis”assessed on 06/04/2018 at 4:46pm.
[15] Dhruv Dikshit, “All You Need to Know About Payment of Gratuity Act 1972”assessed on 06/04/2018 at 3:36 pm.
[16]Payment of Gratuity Act, 1972 (39 of 1972).
[17] Section 1(2) Payment of Gratuity Act, 1972 (39 of 1972).
[18] Section 1(3) Payment of Gratuity Act, 1972(39 of 1972).
[19] Section 1(3A) Payment of Gratuity Act, 1972(39 of 1972).
[20] I L.L.J. 323 (1986) Delhi
[21] I L.L.J. 342 (1993) A.P.
[22] S.N. Mishra,Labour and Industrial Laws1016 (Central Law Publications, Allahabad, 27thedn. 2013).
[23] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical Analysis”assessed on 06/04/2018 at 4:46pm.
[24] Section 2(e) Payment of Gratuity Act, 1972 (39 of 1972).
[25] III L.L.J. 1092 (2004) (M.P.)
[26] https://www.legalcrystal.com/cases/search/name:payment-of-gratuity-act/page:7 assessed on 06/04/2018 at 7:39 pm.
[27] Section 2(f) Payment of Gratuity Act, 1972 (39 of 1972).
[28] http://www.helplinelaw.com/employment-criminal-and-labour/ECGI/eligibilty-for-claiming-gratuity-in-india.html assessed on 06/04/2018 at 6:10pm.
[29]Ibid.
[30]Ibid.
[31] III L.L.J. 787 (2007) (S.C.)
[32] S.N. Mishra,Labour and Industrial Laws1016 (Central Law Publications, Allahabad, 27thedn. 2013).
[33] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical Analysis” assessed on 06/04/2018 at 4:46pm.
[34] Dhruv Dikshit, “All You Need to Know About Payment of Gratuity Act 1972”assessed on 06/04/2018 at 3:36 pm.
[35] Section 4A Payment of Gratuity Act, 1972 (39 of 1972).
[36] Section 8 Payment of Gratuity Act, 1972 (39 of 1972).
[37] Section 9 Payment of Gratuity Act, 1972 (39 of 1972).
[38] Section13 Payment of Gratuity Act, 1972 (39 of 1972).
[39]Rakesh Nangia, “No tax on gratuity of up to Rs 10 lakh” Buisness Standard Nov. 22, 2014 < http://www.business-standard.com/article/pf/no-tax-on-gratuity-of-up-to-rs-10-lakh-114112200779_1.html> assessed on 06/04/2014 at 6:46 pm.
[40] Prachi Aggarwal, “Payment of Gratuity Act, 1972: A Critical Analysis" assessed on 06/04/2018 at 4:46pm.
[41] Preeti Motiani, “What are the gratuity payment rules?” Economic Times Mar. 07, 2018assessed on 06/04/2018 at 06:57pm.
[42]“Payment of Gratuity (Amendment) Act, 2018 brought in force on 29th March, 2018”PIB. 29. Mar, 2018assessed on 09-04-2018 at 2:02pm.

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