Which of the following is NOT correct in relation to Gratuity Benefit in India?

1
Gratuity = Last Drawn Salary × 15/26 × Years of Service
2
The employer cannot reject the payment of gratuity to an employee even if the individual has been terminated from the job due to any misconduct
3
The Gratuity is provided as a lump sum payout by a company
4
The Years of Service are rounded up or down to the nearest full year.

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