Voluntary Provident Fund option available in IBM?

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Hey everyone,
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acenture AI (level 7) or IBM ( band 8) ?

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I have decided not to join IBM and dropped mail to HR

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IBM annexure is as below
DESIGNATION Senior Technical Specialist LOCATION Hyderabad
Compensation Components IBM Offer (in INR)
1. Annual Basic Salary 386364
2. Annual Flexible Benefit Plan (FBP) 463636
3. Annual Reference Salary (ARS) 850000
4. Retirals
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b) Gratuity @ 4.8% 18545
5. Annual Reference Salary + Retirals 914909
There is no mention of Variable in Ibm However TCS mgr told I'll get 100% bcz of grade

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