Commerce Optional (UPSC-IAS)
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Civil Service gurukul will issue current affairs for Commerce Optional in next month. Aspirant who have joined integrated guidance program they will get current affairs booklet for Commerce Optional.

To join Integrated Guidance program Contact at @cadhananjay
Most important topic for taxation of Commerce Optional.

Students must also note the following points in respect of Taxability of Gratuity:
(1) Gratuity received during the period of service is fully taxable.
(2) Where gratuity is received from 2 or more employers in the same year then aggregate amount of gratuity exempt from tax cannot exceed Rs. 10,00,000.
(3) Where gratuity is received in any earlier year from former employer and again received from another employer in a later year, the limit of Rs. 10,00,000 will be reduced by the amount of gratuity exempt earlier.
(4) The exemption in respect of gratuities would be available even if the gratuity is received by the widow, children or dependents of a deceased employee.

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if any person have doubts in taxation of paper 1 of Commerce Optional , Our CIvil service gurukul team will help in right manner.
Forwarded from Bharat Gurukul -CA Students (ᴅɪɴᴇsʜ_sɪᴛᴀᴘᴀʀᴀ)
Methods of Job Evaluation
https://commercegurukul.wordpress.com/2017/11/11/methods-of-job-evaluation/

Methods of Job Evaluation Job evaluation is an orderly and systematic technique of determining the relative worth of the various jobs within the organisation so as to develop an equitable wage and salary structure. Job-evaluation methods are of two types 1) Non-analytical Methods/Non-Quantitative Methods: Ranking Method Job-grading Method 2) Analytical Methods/Quantitative Methods: Point Ranking MethodsContinue reading "Methods of Job Evaluation"
previous year of Commerce Optional from 2010 to 2017
Quality of Work Life (QWL) is a relatively new concept which is defined as the overall quality of an individual's working life. 

QWL is sometimes considered as a sub-concept of the broad concept ofquality of life, which refers to the overall quality of an individual'slife.
👆relevant 4 paper 2 of commerce optional