Declaration of GPF , Gratuity received on retirement

Promod 1
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Hi Pankaj,

My mother got retired last year, and received her Gratuity, GPF and payout in lieu of her accrued earned leaves. As far as I understand Gratuity and GPF are tax exempted. Could you please advise me on the following as I need to file return for AY 2012-13

  1. Do we need to declare Gratuity and GPF received? If yes, under which section in ITR-1 form
  2. Do we need to declare payput recieved for her accrued earned leaves as Income? If yes, will it be part of salary income in ITR-1?

Thanks Mehendi

earned-leaves retirement-payout gpf gartuity leave-encashment
1 Answers

There is as such no need to declare these amount received at the time of retirement as long as these are non-taxable.

Amount received for earned leave (leave encashment) would also be non taxable. Read more here: Leave encashment non taxable

Pankaj Batra5212
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