Can We Split Salaries into Different Allowances Legally and Without Employee Consent?

Is it possible for us to bifurcate the current salary now into various accounts like HRA, Medical, Traveling, Food, etc.? Is it legitimate to bifurcate the salary like this? Do we have to get consent from the employees to do so, and will this stand before the law of the land (Labour, F&B, etc.)?

If workmen are covered under the Industrial Disputes Act, then the Section 9-A notice is required to be served to workmen, as this amounts to a change in service conditions. It is better to have an understanding with the workmen and agree to a settlement under Section 12(3) of the Industrial Disputes Act before approaching the Conciliation Officer.