Hi,
Any employee who has served a co. for 10 years as consultant with his TDS being deducted under section 94-J .If he is paid gratuity does the same is taxable or if he is paid ex-gratia whether the same is taxable ??
As per his offer letter he is joined as a consultant
If there is element of taxability (Yes or No) please quote the case law if any of relevant provision
As per the Act, so called Ex-gratia Payment is also taxable and subject to 194J .
Giving any name Gratuity Ex-gratia as per your liking is incorrect and payment doesn't become so named.
Taxable as professional fees and TDS apply under 194J
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