In case of no phone bill allowance, you can add up that amount to other allowance.
Medical allowance: Every individual can avail a tax-free medical reimbursement of upto 15000 pa on pro rata basis. The same is to be paid in the salary - So if you get medical bills from your employee, you do not deduct tax in dat 1250/- pm else it attracts tax. No additional cost is to be given, it's just differentiated for tax benefit purpose for people who gets medicines of about 1000/- pm for his/her immediate dependants.
TDS - (Tax Deduction @ Source)
The Tax / TDS to be paid depends on your CTC and salary bracket. Here is the rate:
Upto 2,00,000 => Tax exemption
2 to 5 lacs => 10% +.33% education cess
5 to 8 lac => 20% + .33% education cess
8 lac above => 30% + .33% education cess
So for example you'r CTC is say 10 lac so you would be taxed as below
for 1st 2 lac => since it's exempted from tax => 0
2 to 5 lac => for this 3 lac tax @ 10.33% => 30990
5 to 8 lac => for this 3 lac tax @ 20.33% => 60990
above 8 lac => for last 2 lac tax @ 30.33% => 60660
Total Tax Liability => 1,52,640
TDS (Tax/12) =>12,720