Can a private limited company pay increment in misc head?

Can a private limited company pay increment in misc head & don't increase in basic pay.

Dear Nitin,
Yes you can do that, only thing needs to be kept in mind is to follow minimum wages for the state for components.

Can you provide me any official papers regarding this

Hi Nitin,
The Minimum wage gazette shall be released every year by Labour department. Go through it.
And why does the company want to avoid showing in Basic component?
Anyhow the increase in pay of an employee shall be shown in records, minimum wage also gets hiked every year and on each such occasion company has to rise it.

There is no such official paper. I am sure, you must not have any official paper mention about increment amount to be added in basic as well.