Treatment of pf contribution

Rs.1900.00 deducted from his Salary is your (employee) contribution towords Provident Fund.

Practically your CTC is 31900.00 (i.e. Rs. 30000+ Rs.1900). So, Employer will give you Rs.28100 (Rs. 31900.00 CTC , Less ;  Rs.1900.00  deducted therefrom for  Employer Contribution & Rs. 1900.00 for Employee Contribution)

Yes you may claim Rs.3800.00  X 12 manths for deduction U/s 80C

Agree with Dibyendu.

Please note-

employer’s contribution is exempt from tax, your contribution (i.e., employee’s contribution) is counted towards section 80C investments.

Employer's contribution is not included in your total income if its upto 12%.

Rs 30000+1900 which company quoted as CTC is as follows :

(Rs 30000 - Rs 1900)----  you will get i.e take home

 + Rs 1900-- which will be deducted as above for your contrn to PF

+ Rs 1900-- in addition to above for employer contribution to PF ( in practical world ,  employer contribution is not equal to employees bcoz of EPS part involved in employers contribution)

80C is only available for EMPLOYEES contribution....