Confused About Conveyance Allowance and PF Deductions After Supreme Court Ruling? Let's Discuss

Dear all,

Please find attached two individual analyses of the Supreme Court Judgement on Basic wages. I found both from online sources. My confusion is on Conveyance Allowance. Is it part of the basic wage or not? Is it liable to deduct PF contribution on it?

Is your conveyance allowance fixed per month or is it based on the production of any fuel bill or travel bill every month? In the former case, it is part of the salary, and in the latter case, it is outside the definition of salary. As such, fixed conveyance paid irrespective of residence should attract PF contribution. The other one, which is always variable and does not reflect in the payslip, will not attract PF.