CTC includes your employer’s PF, gratuity and other benefits that are not paid monthly. Your own PF, income tax and professional tax are also deducted.

Usually you and your employer each put 12% of basic + DA into PF. Many employers deduct PF only on a ₹15,000 wage ceiling; this calculator uses 12% of the full basic.

A state tax of up to ₹2,500 a year in many states. Some states do not charge it at all.

If your deductions (80C, HRA, home loan and so on) are small, the new regime is often better. Compare both in the Income Tax calculator.