According to my point of view, there is no gross ctc.There is ctc and gross salary or gross pay.
GROSS SALARY:-
Gross salary includes heads such as basic,
DA, special allowances, HRA, employers contribution to PF,
ESI, Gratuity and other monthly emoluments.
CTC:-
But CTC is Gross Salary + Bonus, Medical, LTA, and other
annual emoluments paid annually.
Simply speaking,
Gross Salary= basic+ DA+ special allowances+ HRA+CCA+ other
monthly emoluments
CTC = Gross Salary + Bonus + Medical + LTA+ other annual
emoluments paid annually.