Illustration $4$

Mr$.$ Kamal retired from service on $31\mathrm{.}03\mathrm{.}2023$ after serving $34$ years and $9$ months. At the time of retirement his basic salary was $48,500$ per month and D$.$A$.20,000$ per month $($not forming part of pay$).$ He was also getting commission of $10,000$ per month. At the time of retirement he was paid death cum retirement gratuity $16,00,000.$

Compute taxable amount of gratuity if Mr$.$ Kamal is:

a$)$ covered under the Gratuity Act of $1972$ ;

b$)$ not covered under the Gratuity Act of $1972$;

c$)$ a Government employee.