A 3.6 LPA package (₹30,000 per month gross CTC) is one of the most common entry-level salary packages offered to freshers by Indian IT and corporate giants (such as TCS Ninja, Wipro, Infosys, and Cognizant).
However, your monthly bank credit is not ₹30,000. Let's break down the exact itemized components of a 3.6 LPA CTC package for FY 2026-27.
1. Itemized 3.6 LPA CTC Monthly Breakdown Table
| Salary Component | Annual Amount (₹) | Monthly Amount (₹) |
|---|---|---|
| Gross CTC | ₹3,60,000 | ₹30,000 |
| Basic Salary (40%) | ₹1,44,000 | ₹12,000 |
| House Rent Allowance (HRA - 50%) | ₹72,000 | ₹6,000 |
| Special Allowance | ₹1,23,264 | ₹10,272 |
| Employer EPF Share (12% of Basic) | ₹17,280 | ₹1,440 |
| Employer Gratuity Share (4.81%) | ₹3,456 | ₹288 |
| Gross Salary (Pre-Tax) | ₹3,39,264 | ₹28,272 |
| Less: Employee EPF (12%) | -₹17,280 | -₹1,440 |
| Less: Professional Tax (PT) | -₹2,400 | -₹200 |
| Less: Income Tax (TDS FY 2026-27) | ₹0 | ₹0 |
| NET IN-HAND SALARY | ₹3,19,584 | ₹26,632 / mo |
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Run CTC Calculator →2. Why Zero Income Tax is Deducted on 3.6 LPA
Under both New Tax Regime (FY 2026-27) and Old Tax Regime, taxable income up to ₹7,00,000 receives 100% tax rebate under Section 87A. Therefore, employees earning 3.6 LPA pay ₹0 Income Tax.