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EPF Deduction on ceiling Limit

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(Querist)
11 April 2022 while auditing i found that a company EPF deducted on Gross salary 15K and not on basic salary 15K , is correct method or wrong Method.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 April 2022 Gross salary is the right method.

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