Civil Services UPSC EPFO (APFC) Mock Test 2023 Income-tax and Corporate Tax Planning Deduction and Collection of tax at source
An employee is covered under the Payment of Gratuity Act, 1972. Salary for the purpose of calculating 15 days salary for each completed year of service shall be the
1
average salary of 5 completed years
2
last drawn salary
3
average salary of last 6 months
4
average salary of last 10 months