Dear Aakash,
with regard to PF on gross the Madras High court has given the judgement in one of cases that Exclude the HRA all the allowances shall be the part of Wages for the chargability of PF however the review petition has been filed in supreme court. Hence this issue is awaiting on supreme court judgement whether PF contribution shall be mede inclusive allowances exclude the HRA or not. till then follow the existing wages definition as per sec 2(b) of the said act. charge PF on Basic plus DA?
Thanks & Regards
V SHAKYA
HR & Labour, Corporate Laws Advisor