This notification, S.O. 1213(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on March 8, 2019, specifies a limit of twenty lakh rupees for gratuity payable to employees under sub-clause (iii) of clause (10) of section 10 of the Income-tax Act, 1961. This limit applies to employees who retire, become incapacitated before retirement, or die on or after March 29, 2018, or whose employment is terminated on or after the same date. This notification supersedes notification number S.O. 141(E), dated June 11, 2010, except for actions taken or omitted before this supersession. The notification number is 16/2019, and the file number is 2008/2018/IT(A-I). The issuing authority is Rajarajeswari R., Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: An organization under the Department of Revenue, Ministry of Finance.
New Delhi: The location where the notification was issued.
Incometax Act, 1961: A law related to income tax in India.
March 29, 2018: A date related to retirement, incapacitation, death or termination of employment of employees
S.O. 141E: Notification number of Ministry of Finance, Department of Revenue.
Twenty Lakh Rupees: The specified limit for gratuity payable to employees.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 1079] ubZ fnYyh] 'kqØokj] ममममााााचचचच (cid:4)(cid:4) (cid:4)(cid:4) 8] 2019@ iQkYxqu 17] 1940
No. 1079] NEW DELHI, FRIDAY, MARCH 8, 2019/ PHALGUNA 17, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:12)(cid:12)(cid:12)(cid:12)(cid:13)(cid:13)(cid:13)(cid:13)ीीीीयययय (cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)यययय(cid:18)(cid:18)(cid:18)(cid:18) ककककरररर बबबबोोोोडडडड))(cid:22)(cid:22)))(cid:22)(cid:22)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 8 माच,(cid:12) 2019
((((आआआआययययककककरररर))))
ककककाााा....आआआआ.... 1111222211113333((((अअअअ))))....————आयकर अिधिनयम, 1961 (1961 का 43) क(cid:15) धारा 10 के खंड (10) के उपखंड (iii)
(cid:18)ारा (cid:19)द(cid:20)त शि(cid:24)य(cid:26) का (cid:19)योग करत े (cid:30)ए, और िव(cid:20)त मं#ालय के राज%व िवभाग क(cid:15) अिधसूचना सं.का.आ. 141(अ)
(cid:4)दनां(cid:4)कत 11 जून, 2010 के अिध+मण म,- ऐसे अिध+ मण से पूव(cid:12) क(cid:15) गई अथवा (cid:4)कए जान े के िलए छूट गई व%त 3ु
को छोड़कर, क-4 सरकार कम(cid:12)चा5रय(cid:26) को दये (cid:4)कसी भी उपदान (8े9य ूटी) क(cid:15) अिधकतम रािश के सबं धं म- एत;ारा
उन कम(cid:12)चा5रय(cid:26) के सबं ंध म- जो 29 माच,(cid:12) 2018 को या उसके बाद सेवािनवृ(cid:20)त या ऐसी सवे ािनवृि> से पूव (cid:12) असमथ(cid:12)
हो जाते ह @ या मृ(cid:20)य ु हो जाती ह,ै या िजनका िनयोजन उAत तारीख को या उसके बाद समाBत कर (cid:4)दया गया ह ै तो
उAत उपखंड के (cid:19)योजनाथ(cid:12) बीस लाख Fपए क(cid:15) सीमा को िविनGद(cid:12)Hट करती ह।ै
[अिधसूचना सं. 16/2019/फा. सं. 200/8/2018-आईटीए-I]
राजाराजेIव री आर, अवर सिचव
1546 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 8th March, 2019
(Income-tax)
S.O. 1213(E).—In exercise of the powers conferred by sub-clause (iii) of clause (10) of section 10 of the
Income-tax Act, 1961 (43 of 1961), and in supersession of Ministry of Finance, Department of Revenue, notification
number S.O. 141(E), dated the 11th June, 2010, except as respects things done or omitted to be done before such
supersession, the Central Government, having regard to the maximum amount of any gratuity payable to employees,
hereby specifies twenty lakh rupees as the limit for the purposes of the said sub-clause in relation to the employees who
retire or become incapacitated prior to such retirement or die on or after the 29th day of March, 2018 or whose
employment is terminated on or after the said date.
[Notification No. 16 /2019/F. No. 200/8/2018-ITA-I]
RAJARAJESWARI R., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.