14 June 2010
In Our Company, DA is not included in the PF Calculation, Whether DA has to be taken as a Meaning of Salary in the HRA Exemption Calculation as per U/S 10(13A) Rule 2A.
14 June 2010
Salary here means basic salary which includes dearness allowance if the terms of employment provide for it, and commission based on a fixed percentage of turnover achieved by the employee.
If DA is not included in PF calculation, then as per my opinion it will not also considered part of salary for hra calcluation.