As per New PF Rule PF should be deduct on Gross or 15k Ceiling Limit?

Hi Team,
Basic - 12500, HRA - 6250, LTA -3000, CEA- 200, Performance allowance - 2000, Other allowances - 1050 Gross Total - 25000.
Now PF should be deduct on a? b? c? or d?
a) 25000? b) 25000-6250 ( HRA) ? c) 25000- 6250 HRA-3000 LTA- 200 CEA? d) or if I deduct as per ceiling limit 15000 will that be Okay ?
Thanks
Jack

Hi Jack,
Since all the combinations under a, b, c & d are all exceeds the cutoff of Rs.15000/- therefore it's good enough if you would deduct for Rs.15000/- ( 15000 @ 12%=1800)