Arrear of gratuity

Taxability: These amounts may be taxable depending on your employment status (government vs. non-government) and the specific exemptions (like the 5-year service rule for PF).

Relief: If the lump-sum receipt creates a higher tax burden, use Section 89(1) to distribute the tax impact across the relevant years.

Mandatory Step: Always file Form 10E online before you submit your ITR to avoid issues with the tax department.