According to section 4 of the Minimum Wages Act, 1948 any minimum rate of wages duly fixed or revised may not consist of —

(A) A basic rate of wages and a special allowance at a rate to be adjusted (hereinafter referred to as the cost of living allowance)

(B) A basic rate of wages or without the cost of living allowance and the cash value of the concession in respect of supplies of essential commodities at concessional rates where so authorized

(C) An all inclusive rate allowing for the basic rate, the cost of living allowance and the cash value of the concessions, if any

(D) An all excusive rate not allowing for the basic rate, the cost of living allowance and the cash value of the concessions, if any.