Which one of the following statements about gratuity is NOT CORRECT?

• A. A person is eligible to receive gratuity only if he has completed a minimum seven years of service with an organisation.
• B. Gratuity is given by the employer to his/her employee for the services rendered by him/her during the period of employment.
• C. Gratuity is usually paid at the time of retirement but it can be paid before retirement provided certain conditions are met.
• D. Gratuity can be paid before the completion of five years of the death of an employee or if he has become disabled due to accident or disease.