According to the Employee's Provident Fund and Miscellaneous Provisions Act, 1952, which of the following is incorrect in context of basic wages?
A. All emoluments which are earned by an employee while on duty
B. All emoluments which are earned by an employee on leave or on holidays
C. It includes the cash value of any food concession
D. It does not include any dearness allowance and house rent allowance
Answer: Option C
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