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Understanding PF Gross Wages

PF gross wages are calculated as (Basic + DA) + Special Allowance. However, I have a doubt: does HRA come under special allowance? Also, does HRA contribute to PF gross wages?

Note: I don't write fluently in English. Please consider this and provide a solution.

Thank you.

From India, Visakhapatnam
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No as per judgement given by Supreme Court HRA is not part of PF gross.
From India, Surat
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