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Calculation must be made as per limits prescribed by Central Govt from time to time in case Payment of Gratuity is applicable on any establishment: Tripura HC
“Section 4(5) of Payment of Gratuity Act, 1972 is indicative of fact that the Act being a beneficial legislation, entitlement of employee cannot be reduced below the prescribed ceiling limit under Section 4(3) of Act, rather this provision approves receiving of a better gratuity than what is notified by Central Government.”