Which of the following is/are not included in the definition of 'wages' under Section 2(y) of the Code…

Section 2(y) of the Code on Wages, 2019 says that 'wages' includes (i) basic pay, (ii) dearness allowance and (iii) retaining allowance, if any. So (A), (C) and (E) are included. It expressly excludes, among other items, (j) any gratuity payable on termination of employment and (k) any retrenchment compensation or other retirement benefit. So (B) and (D) are not included.

The two provisos to Section 2(y) do not bring these two items back:

• The first proviso adds back excluded payments above one-half of total remuneration, but it covers only clauses (a) to (i).
• The second proviso, which applies for equal wages and payment of wages, covers only clauses (d), (f), (g) and (h).

Every other option either lists an included item, such as basic pay, dearness allowance or retaining allowance, as excluded, or leaves out one of (B) and (D). (Formerly the definition of wages was in Section 2(vi) of the Payment of Wages Act, 1936.)