Section mapper · Salary and what your employer pays you
Section 10(10) of the Income-tax Act, 1961 is now
section 19 of the Income-tax Act, 2025
Gratuity exemption when you retire or leave a job.
- Was
s.10(10), Income-tax Act, 1961 (repealed)- Is now
s.19(1), Table: Sl. Nos. 3–6, Income-tax Act, 2025- In force from
What changed
Changed shape, not substance. Gratuity is no longer an exemption in section 10 — it is a deduction from salary at serial numbers 3 to 6 of the section 19 table, with the same four cases (government gratuity, defence retiring gratuity, Payment of Gratuity Act 1972 gratuity, and any other gratuity capped at half a month's average salary per completed year). One limb did not travel with the rest: gratuity paid to a widow, children or dependants on the death of an employee stayed an exemption, at section 11 read with Schedule III (Table: Sl. No. 38), computed by the same section 19 arithmetic. So old section 10(10) now answers to two provisions, not one — which is why this mapping is graded as a reading rather than a quoted row.
Read from the Act The official CBDT section mapping has no row for this provision, or retires the old section without saying where the rule went. The correspondence above is our reading of the enacted Act: we located the provision that now carries the same rule and cite it. It is a documented reading, not a quotation, and it is graded medium for that reason.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.10(10A) → s.19 — Commuted pension — the lump sum you take instead of monthly pension
- s.10(10AA) → s.19 — Leave encashment on retirement
- s.16 → s.19 — Deductions from salary — standard deduction, professional tax, gratuity and leave encashment