About ex gratia

It is common for "Salary Summary Statements" (CTC statements) to show the total cost to the company, including employer contributions that don't appear on a monthly payslip. For tax purposes, focus on what is received or accrued to you as a benefit. Don't forget that even in the New Tax Regime, you are entitled to a Standard Deduction of ₹75,000 (for FY 2024-25 and 2025-26). You should subtract this from your Gross Salary. Your employer likely already considers the ex gratia and PF limits when deducting TDS. Check your Form 16 (when issued) as it will be your ultimate guide for filing.