This document summarizes Indian law on the payment of gratuity. It defines gratuity as a sum of money paid by an employer to an employee at the end of employment as a recognition for service. Gratuity is payable to employees with 5 or more years of continuous service. The tax treatment of gratuity received varies depending on whether the employee works for the government or a private organization, but all employees can exempt up to 10 lakh rupees from taxes. The document provides more details on eligibility, exemptions, forfeiture, nomination, and other key aspects of gratuity as governed by the Payment of Gratuity Act of 1972.