Is the component Special Allowance permitted in a Salary structure or is it now required to be specifically named?

Kenneth Dias
Is the component Special Allowance permitted in a Salary structure or is it now required to be specifically named? There seem to be some conflicting views on this.
nanu1953
Special Allowance may be a component of Remuneration Structure. But while determine PF contribution it should be considered as a PF Gross component.

S K Bandyopadhyay ( WB, Howrah)
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