I agree fully with D. Mohan, salary split up differs from one organisation to the other. With my knowledge in Compensation Management, I can suggest you that the best compensation are those which reduces the tax burden of individuals. Thus, the compensation structure generally changes as per the Annual Budget. For example, Fringe Benefits getting abolished played a huge part in redifining the compensation structure.
But, generally there is a Basic Component(ususally 30-50% of FCC (Fixed Cost to Company) so that it regulates the other components of salary related to Basic like PF, HRA), HRA or Site Allowance(40-50% of Basic, can saves Tax), Other Allowances( List is Huge, Children Education (Max 2400), Medical Allowance(subjected to Max 15000 per year), LTA(Leave Travel Allowance (Max 1 months Basic), There can be reimbursements as well like Fuel & Vehicle(Max 2 month Basic)/ Helper etc.
Other than these there are statutory like PF (12% of basic) and gratuity(4.8%) which are mandatory. Rest Balancing figure is the Special Allowance OR Discretionary Management Allowance(Can be named more aesthetically). Variable Pay/ Reward Pay comes after this and are generally fully taxable.
I am just giving some idea. Its a complicated subject to help through mails. Compensation itself is a discipline in HR and is a fast changing one. You need to formulate your organisation's compensation after discussion with Management.
Hope I have shown some light.
there is no hard n fast rule by govt.in salary heads distribution.
Basic is to be kept above 50% i.e: 12500 or more
Then DA can be between 10 to 20% i.e: 2500
and alike u can distributive according to ur company culture of distributing heads.
Take some old data base of salary head distribution u will get the idea for the same.