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Salary for the purpose of provident fund, Other Topics |
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Salary for the purpose of provident fund |
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valuation of basic wages for calculation of p.f.
Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
See fourth schedule of the Income Tax Act, 1961 which says, "(h) "salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites."
http://www.taxmanagementindia.com/Site-Map/Income_Tax/detail_act.asp?ID=3512&Act_ID=222
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