What are the emoluments earned by the employees which are not come under the definition of Basic Wages in Employees Provident Funds and Miscellaneous Provisions Act, 1952, (i) All emoluments which are earned by an employee while on duty or on leave or on holidays with wages in either case in accordance with the terms of the contract of employment and which are paid or payable in cash to him (ii)The cash value of any food concession (iii) Any dearness allowance, house-rent allowance, overtime allowance, bonus, commission or other similar allowance payable to the employee in respect of his employment or of work done in such employment; (iv) Any presents made by the employer