Deductions available for gratuity fund and its provisions

I have some confusion in Deductions and Disallowances from Gratuity and its Provision.

Here are few things I know about Gratuity - Allowances and Disallowances

1. Employer's Contribution to Approved Gratuity Fund is Deductible u/s 36(1)(v)  and Contibution to unapproved Gratuity Fund is not deductible.

2. Employees's Contribution to Welfare Fund (G Fund) is Deductible for employer if payment is made in due time u/s 36(1)(va)

3. Provision for Contribution to Approved or Unapproved Gratuity Fund is deductible u/s 37(1)

4. Provision for Payment to Employees these Funds Back is not deductible [Sec. 40A(7)]

My Queries :

1. Is Gratuity fund also a Welfare Fund ? If yes, does it include both Gratuity Fund - Approved as well as Unapproved and If no , then employees contribution to Gratuity Fund is deductible in hands of Employer - Yes or no ?

2. If there is any mistake in my views please rectify it.