The new labour code is set to increase gratuity payouts by expanding the definition of wages, directly raising the base used in calculations. But since tax exemptions still rely on a narrower salary ...
The Code on Social Security, 2020 expands the wage base for gratuity, potentially increasing payouts, but tax rules under the Income-tax Act, 1961 and the Income-tax Act, 2025 still rely on basic pay ...
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