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Provident Fund applicability on allowances - Deloitte
www2.deloitte.comliving), house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment; • any presents made by the employer Section 2(b) read with section 6 of the Provident Fund Act provides that contributions are required to be paid on: