Please refer to the taxability of different components prescribed as per the income tax act.
1. Gratuity- Gratuity is not taxable unless the amount exceeds 20 lacs as per the new provisions. Can you please let me know the amount of gratuity received ?
2. PF withdrawal- Provident fund amount received after working for 5 years, is any ways not taxable.
3. Gift taxability- If you gift any amount or in kind to your son, it is not taxable in his hands as he is covered under the definition of relative.
4. Pension- Any pension received after retirement in future out of pension fund/Provident fund will be taxable as salary in your hands.