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I am juned lakdawala and i am working as hr executive and right now supreme court enforce that PF will be deductible on every head except HRA so can anyone help me to make structure for CTC according to supreme court amendment.
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Hi friend,
Supreme court never uttered a word about CTC in their judgment. All about what they said is inclusion of 'special allowance' paid as part of monthly salary as they are paid on regular basis and are common for all, concluding them as nothing but salary/allowance only camouflaged in special allowance and escaped contribution to EPF on that portion. And dwelt upon other such allowances as well for this purposes. Therefore only go by what is said in the judgment rather than dwelling on it by hearsay info.
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