Section 2(a) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(a)"basic wages" means all emoluments which are earned by an employee while on duty or on leave with wages in accordance which the terms of the contract of employment and which are paid or payable in cash to him, but does not include -(i)the cash value of any food concession;(ii)any dearness allowance (that is to say all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), 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;(iii)any presents made by the employer ;
