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A salary structure starts from basic pay as a share of cost to company, then derives house rent allowance from basic and statutory contributions as a percentage of it. Whatever remains becomes special allowance, which is fully taxable.
Structure
Basic = CTC × share; HRA = basic × share; special allowance = CTC - basic - HRA - contributions
Tax figures are estimates based on the rates, caps and thresholds you enter. Real rules differ by jurisdiction and change every year, and personal circumstances alter the outcome. This is not tax or financial advice — confirm with a qualified adviser.
It drives house rent allowance, pension contributions and gratuity, so a low basic reduces both benefits and exemptions.
It is fully taxable with no exemption attached, so a structure heavy in special allowance is tax-inefficient.