Confused About PF Deductions: Should It Be on BASIC or BASIC + DA? Seeking Clarity

Hello all, good day, everybody. I am quite confused about PF deductions. I have read many posts on the internet, and some claim that PF deductions have to be done for BASIC + DA (12%), while some say that PF deductions have to be done only on BASIC (12%).

Which is exactly right?

I looked into the PF rules PDF posted on the internet, which clearly states that it should be BASIC + DA (12%). Our company follows the same practice. However, employees still feel that their take-home pay is too low.

I recently reviewed another company's salary slip, which was as follows:

BASIC: 6700
HRA: 4020
CCA: 2208
Monthly bonus: 292
Gross: 13220

Deductions:
PF: 804
ESI: 232
Professional Tax: 183

I never see something like DA. Is this the right deduction? In my company, there is BASIC, DA, and HRA alone. So, we are deducting 12% from BASIC + DA. Please let me know what the workout or trick that can be done is. Our company is in Chennai. Please advise.

Thanks for your time.

PF should be deducted on BASIC + DA. If there is no DA provided by the company, then it should be on BASIC. This slip is right, and your company is also right.