PF gross wages are (Basic+da)+Special allowance - Does HRA come under special allowance?

sreenivas peruri

Dear All, PF gross wages are (Basic+da)+Special allowance but my doubt, does HRA come under special allowance?, and also HRA come to PF gross wages?.
Note: I don't know write fluently in english plz consider this and give the solution.
thanking you...

pdteraiya

No as per judgement given by Supreme Court HRA is not part of PF gross.

sreenivas peruri

Thank you madam for given clarification....

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