Income from salary

Hye Guys,

I was going through ‘Income from Salary’ provisions and there I came across one confusion which is as follows :-

For computing Gratuity, employees are covered in three types. However, Local Authority employees are separately mentioned apart from Govt Employees.  Statutory Corporation employees are not covered at all.

Whereas in case of computing Pension, Local Authority employees and Statutory Corporation employees are grouped under ‘Govt Employees’.

So, my question is whether Stat Corp employees and Local Authority employees are covered in Govt Employees

OR it depends on case to case basis.

Plz reply. Thanking You.