Transcription of Provident Fund applicability on allowances - Deloitte
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Provident Fund applicability on allowances - Deloitte
Provident fund applicability on allowancesSupreme Court RulingMarch 20192 Provident fund applicability on allowances 2019 Deloitte Touche TohmatsuIndia LLPP resentersSubject matter experts Divya BawejaSaraswathi KasturiranganDeepika Mathur3 Provident fund applicability on allowances 2019 Deloitte Touche TohmatsuIndia LLPC ontents Background why this discussion? Definition of basic wages and the controversy Supreme Court Ruling-Facts-Reliance on earlier decisions-Key principles-Conclusion Analysingthe impact Potential exposure and implications Considerations for the industry Key considerations4 Provident fund applicability on allowances 2019 Deloitte Touche TohmatsuIndia LLPWhy this discussionBackgroundSupreme Court rules allowances in question are subject to PFImpact on the industry far reaching and significantWhat we propose to cover What is basic wages under PF Act Judicial history Outcome of the ruli
©2019 Deloitte Touche Tohmatsu India LLP Provident Fund applicability on allowances 10 Earlier decisions appealed against Understanding the facts Decision Issue Ruling of the High Court which was the subject of SC decision The RPFC West Bengal v/s Vivekananda Vidyamandir and Others Kolkata High Court Whether special allowance by way
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