The exemption for commuted pension is determined based on whether the taxpayer received gratuity or not.

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The relevant rules and calculations are governed by the Income Tax Act. Let’s compute the exempted amount for Mr. Vikash in both scenarios:

### (a) If Mr. Vikash received gratuity:

**Step 1:** Calculate the commuted value of the pension that is exempt from tax.

[ \text{Exempt Commuted Pension} = \frac{\text{1/3 of Commuted Pension}}{\text{Number of Years of Remaining Service}} ]

In this case, the commuted pension received is Rs. 1,86,000, and the remaining service period is not provided. Let’s assume a hypothetical remaining service period for computation.

**Hypothetical Remaining Service Period:** Assuming 5 years of remaining service.

[ \text{Exempt Commuted Pension} = \frac{\text{1/3 of Rs. 1,86,000}}{5} ]

**Step 2:** Compute the total exempt amount, considering gratuity.

[ \text{Total Exempt Amount} = \text{Exempt Commuted Pension} + \text{Exempt Gratuity} ]

### (b) If Mr. Vikash did not receive gratuity:

In this case, only the commuted pension is considered for exemption.

[ \text{Exempt Commuted Pension} = \frac{\text{1/3 of Rs. 1,86,000}}{\text{Number of Years of Remaining Service}} ]

Now, the exempt amount for Mr. Vikash can be calculated based on the actual or assumed remaining service period.

It’s important to note that the actual computation may vary based on specific details not provided in the question, such as the exact remaining service period. Additionally, the Income Tax Act may undergo changes, so it’s advisable to consult the latest tax regulations or seek professional advice for accurate calculations.