India - Income Tax Act 2010 - Saarc

1.1071 APPENDIX(h) “multiple disabilities” means a combination of two or more disabilities as definedin clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities,Protection of Rights and Full Participation) Act, 1995 (1 of 1996);** ** **(j) “person with disability” means a person suffering from any of the conditionsrelating to autism, cerebral palsy, mental retardation or a combination of any twoor more of such conditions and includes a person suffering from severe multipledisability;** ** **(o) “severe disability” means disability with eighty per cent or more of one or moreof multiple disabilities;** ** **Definitions and interpretationSECTION 2 OF PATENTS ACT, 19702. (1) ** ** **(b) “Controller” means the Controller General of Patents, Designs and Trade Marksreferred to in section 73;** ** **(o) “patented article” and “patented process” mean respectively an article or processin respect of which a patent is in force;** ** **(q) “patent of addition” means a patent granted in accordance with section 54;** ** **(y) “true and first inventor” does not include either the first importer of an inventioninto India, or a person to whom an invention is first communicated from outsideIndia.SECTION 4 OF PAYMENT OF GRATUITY ACT, 1972Payment of gratuity.4. (1) ** ** **(2) For every completed year of service or part thereof in excess of six months, theemployer shall pay gratuity to an employee at the rate of fifteen days’ wages based on therate of wages last drawn by the employee concerned :Provided that in the case of a piece-rated employee, daily wages shall be computed on theaverage of the total wages received by him for a period of three months immediatelypreceding the termination of his employment, and, for this purpose, the wages paid for anyovertime work shall not be taken into account :Provided further that in the case of an employee who is employed in a seasonalestablishment and who is not so employed throughout the year, the employer shall pay thegratuity at the rate of seven days’ wages for each season.Explanation.—In the case of a monthly rated employee, the fifteen days’ wages shall becalculated by dividing the monthly rate of wages last drawn by him by twenty-six andmultiplying the quotient by fifteen.(3) The amount of gratuity payable to an employee shall not exceed three lakhs and fiftythousand rupees.** ** **