PF deduction is made on Basic & DA. In India DA has several nomenclature - FDA (Fixed DA), VDA (Variable DA - monthly review, qtrly review, half yearly review & yearly review ) etc. etc. Pf deduction is made on all above VDA.
From India, New Delhi
The VDA is a part of Basic wages and basic wages is nothing but combination of (Basic+ DA+VDA or BASIC + VDA) as the case may be. Therefore, the deduction is made from the sum total of Basic + DA+ VDA.
From India, Mumbai
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