help its urgent regarding rtp (PCC) nov,09

i have a doubt regarding rtp of income tax(pcc),nov 09.These are as follows-

In question no. 10 of rtp,it is given that Raman(assesee)contributes Rs. 2000 P.M towards recognized provident fund and the employer makes matching contribution also.
Here his basic salary given is 15000 P.M,dearness allowance is given Rs 3000 P.M.

In suggested answer of this given that the whole contribution of employer towards RPF is exempted as it does not exceeds 12% of salary.

Here my query is according to me...
according to income tax act in case of RPF contribution of employer exceeds 12% of salary[basic+D.A(forming part of retirement benifit)+ commission(% if any)] is taxable under the head salary.
However in this case the contribution of employer exceeds 12% of salary i.e. Rs 24000(2000*12) exceeds 12% of (15000*12)=Rs 21600.Here dearness allowance is not concidered as it is not forming part of retirement benifit.

so according to me the excess amount of Rs 2200(24000-21600) should be taxable under the head salary.....

Please help me what the answer will be???

here the link for rtp of income tax is given...
https://icai.org/resource_file/17222rtp_pcc_nov09_paper5.pdf