Yeah, Mr. Dinesh, PF can be deducted at basic + VDA + food allowance * 12%.
But the pension fund, under 8.33% of the employer's share, is deducted on only ₹6,500 maximum, and the rest amount is included in 3.67%.
For example, if the salary is ₹10,000, then the employee's share deducted at 12% = ₹1,200.
The employer's share in account no. 10 will be deducted at ₹6,500 * 8.33% = ₹541, and the balance amount, ₹1,200 - ₹541 = ₹659, will be deposited in account no. 1.
Have a good day.