Which of the following statements is false under the Payment of Gratuity Act, 1972?

(A) The minimum number of employees required at least 10 for the application of this Act

(B) Gratuity has been exempted from the attachment in execution of any decree or order of any civil, revenue or Criminal Court

(C) Assignment of gratuity is prohibited

(D) Gratuity shall be payable only on completion of at least five years service except in case of death or disablement of an employee