Dear S.Boopathi,
Greetings for the day,
Why you bothered about to pay da separately, you merged the same with the basic salary, as if you pay the same separately it attract EPF liability its better to merged the same with basic, as you also aware of the fact that minimum wages also the component of basic salary+dearness allowance which was defined by state govt time to time as per price index and the liablity of EPF, Bonus,Gratuity also consider basic + da, i.e minimum wages so better to merged da with basic instead of giving them separately. I am also quoting the judgement copy of airfreight ltd. vs state of Karnataka, which will clerify whole situation.
thanks & regards,
From,
Sumit Kumar Saxena