Whether gratuity received on resignation or termination eligible for exemption

As per Board's letter F. No. 194/6/73-IT(A 1) Dated 19.06.73 exemption in respect of gratuity is permissible even in cases of termination of employment due to resignation. The taxable portion of gratuity will qualify for relief u/s 89(1).
The gratuity payment is a certainty in every case today

Whether gratuity received on resignation or termination eligible for exemption is a post from: India Income Tax Made Simple