CA IPCC PGBP 68 Provision for Gratuity Section 40A7

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Our existing contributors are listed at https://commerceaspirant.com/contributors/ Provision for gratuity is generally not allowable as a deduction except in the following cases :-

Payment towards an approved gratuity fund - Subject to Sec. 43A
Contribution to unapproved gratuity fund is not allowed as a deduction
Provision for gratuity actually became payable during the relevant previous year

Premium paid for policy taken from LIC for gratuity payments of employees, is allowed u/s 37(1).

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