1. Mr. Raghav retired on 15.06.2021 after completion of 26 years 8 months of service and received gratuity of 6,00,000. At the time of retirement, his salary was Basic Salary 5,000 p.m., Dearness Allowance 3,000 p.m. (60% of which is for retirement benefits), Commission 1% of turnover (turnover in the last 12 months was 12,00,000), Bonus 12,000 p.a. Compute his taxable gratuity assuming: a. He is non-government employee and covered by the Payment of Gratuity Act 1972. b. He is non-government employee and not covered by Payment of Gratuity Act 1972. c. He is a Government employee.