The CTC & Its Anatomy
Annual CTC (cost to company)
The number on your offer letter — not your salary
₹3L₹2 Cr
Basic salary (% of CTC)
Most companies: 35–50%. Higher basic = more PF & gratuity, less in-hand
25%60%
HRA (% of basic)
Metro convention 50%, non-metro 40%
0%60%
EPF contribution basis
Many employers cap PF at the statutory ₹15,000/mo basic (₹1,800/mo each side)
12% of full basic
Capped ₹1,800/mo
Your age (old-regime slabs change)
Below 60
60–80 (senior)
80+ (super senior)
Perks & Retirals (inside CTC)
—
Employer NPS contribution (% of basic)
Sec 80CCD(2) — tax-free in BOTH regimes (up to 14% new / 10% old). The best restructuring lever.
0%14%
LTA (annual, in CTC)
Exempt with travel bills under the OLD regime (2 journeys per block)
₹0₹1.5L
Flexi-benefits claimed with bills (annual)
Fuel, telecom, books, meal cards — reduce taxable salary in the OLD regime
₹0₹2L
Where Your CTC Actually Goes
Your real monthly in-hand
—
—
Gross /mo
—
Tax (TDS) /mo
—
Your PF /mo
—
CTC you never see
—
Monthly Payslip
—
| Component | Monthly | Annual |
|---|
Your Old-Regime Arsenal (Deductions)
80C investments beyond your EPF
Your EPF counts automatically. ELSS, PPF, life insurance, home-loan principal…
₹0₹1.5L
80D health insurance premium
Self+family ₹25K (₹50K senior) + parents ₹25–50K
₹0₹1L
Home loan interest — Sec 24(b)
Self-occupied cap ₹2L/yr (old regime only)
₹0₹2L
NPS self — 80CCD(1B)
Extra ₹50K over the 80C limit (old regime only)
₹0₹50K
Other deductions (80E, 80G, 80TTA…)
₹0₹2L
HRA Exemption (Old Regime)
Monthly rent you actually pay
₹0₹2L/mo
City type
Metro (Delhi, Mumbai, Kolkata, Chennai): 50% of basic; others: 40%
Metro
Non-metro
Tax Bill, Face To Face
The Crossover Point
New Regime Slabs
—
| Slab | Rate | Your income here | Tax |
|---|
Old Regime Slabs
—
| Slab | Rate | Your income here | Tax |
|---|
This Feeds Your Other Calculators
What Each Lever Is Worth (vs your current structure)
How Each Component Is Taxed
| Component | Old regime | New regime |
|---|---|---|
| Standard deduction | ₹50,000 | ₹75,000 |
| Employer NPS — 80CCD(2) | Exempt up to 10% of basic | Exempt up to 14% of basic |
| HRA exemption | ✅ Min of 3 rules | ❌ Fully taxable |
| LTA (with bills) | ✅ Exempt | ❌ Taxable |
| Flexi (fuel/telecom/books) | ✅ Exempt with bills | ❌ Taxable |
| 80C (EPF, ELSS, PPF…) | ✅ Up to ₹1.5L | ❌ Not available |
| 80D health insurance | ✅ Up to ₹1L | ❌ Not available |
| Home loan interest 24(b) | ✅ Up to ₹2L | ❌ Not available (self-occupied) |
| NPS self — 80CCD(1B) | ✅ Extra ₹50K | ❌ Not available |
| Professional tax | ✅ Deductible | ❌ Not deductible |
| Rebate (87A / new Sec 156-157) | Zero tax up to ₹5L taxable | Zero tax up to ₹12L taxable |
Restructuring Playbook