If suppose an employee raises an industrial dispute - "As per minimum wages act, Basic and DA should be paid. But Company is paying only Basic and not paying DA".. So, it will become violation of law. you will be forced to pay an extra amount as DA with interest.
If you show DA separately, you will have benefit to pay gratuity to an employee only on basic pay. So, better is to divide and show the existing Basic into Basic and DA in separate columns. Make sure that this amount should be as per minimum wages ceiling limit..
One is Dearness Allowance
other is Daily Allowance.
They are not same, not even close and are for completely different purpose.
Please clarify what exactly your question is.
Not replying to the queries raised by the members is a bane of this forum. It is just shoot and scoot policy that these members follow. It requires humility and courtesy to remain in touch with the respondents. But then how many are prepared to show that?