Gratuity Amt not covered.

20,00,000 same

if enterprises is not covered under gratuity act

but singhania ki book me hai ki abhi it is likely to be increased

in RTP of CA intermediate it has been increased

if a person not covered the limit 2000000

1. There is no clear explanation or notification relating to an exemption in relation to the payment of gratuity for employees who are not covered under the act.
2. It is a well-known fact that exemption limit u/s 10(10) has been increased from Rs. 10 lakhs to Rs. 20 lakhs effective from 28th March 2018. However, as per sec 10(10), this exemption covers only those employees who are covered under "The Payment of Gratuity Act 1972". 
3. However, the then Law Minister has said that exemption limit will equally be applicable to employees who are not covered under the act. 
4. The above statement contradicts with the Income-tax act and still, there is no clear explanation on the same as most of the employees are covered under the act. 
5. Make sure to consult an expert on this issue. 
Please correct me if the above solution has an alternative view. 

you are right sir, that is why i asked this question

The Payment of Gratuity Act, 1972 applies to establishments employing 10 or more persons.  

Considering the inflation and wage increase even in case of employees engaged in private sector, this Government decided that the entitlement of gratuity should also be revised in respect of employees who are covered under the Payment of Gratuity Act, 1972. 

Accordingly, the Government initiated the process for amendment to Payment of Gratuity Act, 1972 to increase the maximum limit of gratuity to such amount as may be notified by the Central Government from time to time.

Now, the Government has issued the notification specifying the maximum limit to Rs. 20 Lakh.