This book deals with the subject of Gratuity as a scheme for retirement benefits for the industrial and commercial establishments as a measure of social security. The payment of the gratuity is through continuous service as per the Payment of Gratuity Act. Part l of the book deals with the statutory scheme of the Gratuity Act and Part ll deals with the pointsbased on the judicial descicions while formulating the Gratuity Act and the part lll deals with the provisions of the Income tax Act.
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