Query regarding PF and gratuity payout

Hello, I have a query regarding the pay out of my gratuity and Provident Fund. I am detailing the key aspects below for reference: Start Date of employment: 05 November 2012 Date of Resignation/Last date of employment: 04 December 2017 I was on Leave Without Pay: 01 March – 04 Dec 2017. (279 days or 9 months 4 days). This was not for maternity. It was on account of a family matter. Other key points: · Provident fund has not been withdrawn during this entire period. · Employer has provided a signed and stamped Statement of Service stating the period of service to be 5.08 years. This is because I have been on the Employer’s records/rolls in the periods stated above. · Employer has said that I am not eligible for gratuity payment. The Employer does not deem my employment to be continuous for 5 years because of the Leave Without Pay. · Employer has also said my entire PF holding is subject to taxation. I have not withdrawn my PF as yet. My queries are: 1. Am I eligible for gratuity pay out? Could you please specify the legislative clause(s) for your opinion? 2. Is my PF amount taxable even if it has not been withdrawn for 5 years? Could you please specify the legislative clause(s) for your opinion? Thanks in advance for the advice.