Is upper limit is set for the section 10(10) Gratuity and 10(10AA). As i understand for Section 10(10) gratuity limit is 20Lakhs and section 10AA is 300000 for the AY23-24.
but e filing portal fails with error Section 10(10) limit is 2000000 even though gratuity is <2000000 .. Any Advice?
Hi Mahesh,
You're right that Section 10(10) (exemption on gratuity) has an upper limit of ₹20 lakhs (₹2,000,000), and Section 10(10AA) (leave encashment for non-government employees) has an exemption limit of ₹3 lakhs for AY 23-24.
Mismatch in Data Entered:
The portal expects the exact exemption amount, not just that gratuity is less than the limit.
If your gratuity received is say ₹19,99,999 but exemption entered is more than that or incorrect, portal throws error.
Format of Entry:
Sometimes the portal requires the exemption amount in whole numbers without commas or decimals.
Check the input format, remove commas, spaces.
Gratuity Amount vs Exemption Claimed:
Ensure that exemption claimed ≤ gratuity received and ≤ ₹20,00,000.
If exemption claimed is mistakenly more than ₹20 lakhs, portal will reject.
Leave Encashment Limit:
For leave encashment (Section 10(10AA)), max exemption is ₹3,00,000.
Make sure this limit is not crossed and correctly entered.
Update & Refresh Portal:
Sometimes portal glitches cause such errors.
Try clearing cache, using updated browser, or wait and try later.
Double-check the exact figures entered under gratuity exemption and leave encashment exemption.
Make sure no commas or special characters in numbers.
Ensure exemption ≤ actual received and within limit.
Cross verify Form 16 / employer certificate for exact gratuity amount.
If error persists, reach out to Income Tax helpdesk with screenshot for portal issue.
CAclubindia
