Treatment of pf contribution

BHUPENDER (ca) (66 Points)

16 April 2012  

Dear freinds ,

Please help me out in the following tax matter

My salary is 30000 exclusive of Provident fund contribution . my joining letter represents my salary as follows 30000+1900 for pf .  but when i got my salary it is 30000-1900=28100 that means they have deducted the pf contribution from my salary . Now i want to know that the amount they are showing in my CTC is employee contribution or employer contribution .

also i want to know if it is employee contribution then why they are not giving me the same then deducting it i.e. 30000+1900-19000=30000.

and if it is employer contribution than it is included in my taxable income then whether i  can claim deduction under 80 c as (1900+19000)*12 .

Please show the complete calculation for better understanding thanks in advance