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After 3.6 years is 16lpa a good salary?
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Forget all other things. If you get the same package then you should join IBM. IBM is well known for its fixed salary structure. Gratuity is a very small part of CTC. If you get 27 package, gratuity will be just 51K, who cares for such a small amount. Apart from that IBM is better in many other ways, like work-life balance, work from home, brand value, etc., etc.
Okay!