Basic Salary₹4,80,000
House Rent Allowance (HRA)₹2,40,000
Special Allowance₹4,35,323
Employer PF Contribution₹21,600
Gratuity₹23,077
Basic salary is assumed at 40% of CTC — an employer-practice assumption, not a legal requirement. No section of the Payment of Gratuity Act, Payment of Bonus Act or Income-tax Act fixes this ratio; an employer may structure CTC differently. Gratuity is estimated as a monthly accrual (15/26 of basic per year) and doesn't reflect the 5-year service requirement for it to actually vest.