Hi Ashwani,
If you are already a Member of Provident Fund if your Basic salary is less than 15000/- then for the benefit of the member as per PF judgement your PF has to be calculated on gross salary minus HRA amount out of which a maximum of 15000/- to be considered. So where the Basic salary is less than 15000/- needs to be enhanced to above 15000/- If the basic is above 15000/-then gross-hra is not required to follow