Understanding NCP in E-Returns: How to Handle Salary Reductions and Contributions?

How should NCP be shown while filing e-return in the following cases:

1) If a person is drawing ₹25,000/- per month and their contribution is ₹1,800/- per month. If due to 3 days of loss of pay, their salary gets reduced to ₹22,500/- (₹25,000/30 * 3 days), does their contribution remain the same at ₹1,800/- or should the ₹15,000/- ceiling and ₹1,800/- contribution be reduced proportionately?

2) If there will be no change in the ₹15,000/- ceiling and ₹1,800/- contribution, should NCP be shown in the e-return?

Hi,

In ECR, you will update the Basic wages. If there is a change in Basic, you should provide the reason. Even though the contribution amount of Rs. 1800 will remain the same, the Basic will change. It is always better to show as NCP.

Actually, we have a consolidated pay pattern. We take 25000 as a whole and remit 1800/-. So, even if the salary gets reduced to 22500/-, we remit 1800/- since we are not calculating 12% on either 25000/- or on 22500/-. But when I had asked about EPF, I had missed out on Basic + DA. Hence, the confusion. But thank you for clarifying the concept NCP, and I am clear now.