Articles by Tikaram Chaudhary

Save Tax Up To 32.50% with a Gratuity Fund Trust

Posted by Tikaram Chaudhary 11 November 2025 633 Views

Discover how Indian companies can save up to 32.50% tax by forming a CIT-approved gratuity fund under an irrevocable trust. Learn the benefits today!

Prepare Employee Data for Actuarial Valuations: IndAS 19 & AS 15

Posted by Tikaram Chaudhary 24 May 2023 3183 Views

Learn how to prepare essential employee data and inputs for actuarial valuations under IndAS 19 & AS 15. Ensure compliance for gratuity and leave encashment plans.

Gratuity Compliance: Guide for CA, CS, Auditors & Directors

Posted by Tikaram Chaudhary 21 December 2022 7981 Views

Ensure gratuity legal and accounting compliance. Learn about the Payment of Gratuity Act, 1972, and Companies Act, 2013 requirements for employers, auditors, and directors.

Ind AS 19 for NBFCs, Banks & Insurance Firms

Posted by Tikaram Chaudhary 10 November 2022 3989 Views

Understand Ind AS 19 applicability for NBFCs, Banks, and Insurance Companies. Learn about actuarial valuations, employee benefits, and reporting requirements.

Gratuity Act 1972 vs Social Security Code 2020

Posted by Tikaram Chaudhary 24 August 2021 2425 Views

Understand the key differences between the Gratuity Act 1972 and the Social Security Code 2020, effective from April 1st, 2021. Learn about changes in gratuity provisions.

Gratuity Actuarial Valuation: IndAS 19 & AS 15 Compliance

Posted by Tikaram Chaudhary 24 December 2020 5166 Views

Understand actuarial valuation for gratuity benefits under IndAS 19 & AS 15. Ensure compliance for Indian and multinational companies.

Teachers' Gratuity Act Eligibility: Supreme Court Ruling Explained

Posted by Tikaram Chaudhary 22 August 2020 3998 Views

Discover if teachers are eligible for gratuity benefits under the Payment of Gratuity Act 1972 following the Supreme Court's 2019 judgment. Learn how schools can manage gratuity.

Components of Actuarial Valuation Reports required in compliance for IAS 19

Posted by Tikaram Chaudhary 23 June 2020 5286 Views

This article is an attempt to describe about requirement of Actuarial Valuations for compliance of International Accounting Standard 19 - IAS 19 by Indian MNC&#...

History of Amendments to Payment of Gratuity Act

Posted by Tikaram Chaudhary 14 March 2020 18232 Views

When an employee leaves the service, employer rewards him for his accrued service in the organization. He does so by giving you a free lump sum of cash - called gratuity in financial parlance - on your exit. The amount that an employer gives is based on the number of years of service employee have put into the organization.