@Mayureshsutar, the Supreme Court has not widened the definition of pay but only given an interpretation of wages. The EPF &MP Act has very clearly defined the 'basic' wages as total emolument as per contract of employment. The Act again says that PF is payable on basic wages and dearness allowances. If the employer is not paying dearness allowance then the only component that will attract PF is basic pay. But what is basic pay? It is the total salary as per contract of employment. It was the employers who interpreted that PF is payable only on the basic pay that they fix for the employees. Then the employers started fixing basic pay at the lowest rate putting HRA and other allowances on the higher sides. That was objected by the EPFO and the Court.
Coming to the question, I would say that it is not only the basic pay but the DA and other allowances should also qualify for PF. But HRA is excluded from the scope of wages. Actually, only those house rent allowance which is a compensatory allowance or allowance to compensate an employee's cost of taking a house for rent in connection with employment only is excluded from the scope of wages. Still, since the HRA is excluded from the scope of wages, it is advisable to exclude it. Especially in the present scenario, when the EPF Organisation is working with a KRA of rejecting the claims, the system will accept a contribution on any amount and any component of salary but will reject it when you apply for withdrawal of the fund!