Can "mobile allowance" and "daily allowance" be a part of CTC?

Dear Members,
Greetings !!
Please guide me, whether mobile allowance and daily allowance given to any employee can be a part of his/her CTC or not? if he/she is using his/her own mobile phone and sim card. The company is giving fixed amount for Mobile+ Internet and fixed amount for daily allowance for working days only.
please revert
Thanks
Pratibha Upadhyay
Manager (Human Resource)

Mobile Allowance and Daily allowance are paid by the company and are definitely cost to the company. They are part of the CTC.

Dear Ms. Pratibha,
Yes, this amount will be definitely included as a part of CTC as this is the cost borne by company for employee but you need to insure that, the amount shown are not to be included in Gross Salary of the employee.

Yes Ms.Pratibha, it should be included in the pay structure be it monthly or annual for being called a part of CTC.

Thanks Manoj & Krishna. Now i got it.