Hello,
You just read the article on link as under:
HR SUCCESS TALK: Must to know about designing CTC-Cost to Company of an employee
The break up of CTC will depend upon the policy of the company. The normal rules have been explained. You can fix up the various components of salary such as basic,house rent allowance, medical allowance, conveyance allowance, telephone allowance, special allowance, meals allowance, etc and deductions such as bonus, insurance,gratuity, LTC etc.as part of CTC as per your policy. You carry out the exercise and then discuss it.
Mahavir Mittal