Dear Friend

Both PF Act and MW Act are different statutes and so dealt accordingly.

I got ur intention to ask this question as PF to be deducted on Basic salary only,
Minimum wages includes HRA, but basic salary under PF Act excludes HRA
But we should go with the judgment to clear the ambiguity and treat Minimum wages as one component and deduct PF on 100 Rs.

What u say???

With Highest Regards

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