In India, entry-level packages for fresh graduates across IT services companies (such as TCS, Infosys, Wipro, and Cognizant) and corporate startups typically range between 3.0 LPA to 3.7 LPA. While ₹3,00,000 mathematically equals ₹25,000 per month, the actual cash credited to your bank account is lower due to employer and employee provident fund (EPF) deductions and state taxes.
Under the current New Tax Regime, any income up to ₹7.75 Lakhs is 100% tax-free, meaning freshers earning 3 to 3.7 LPA have zero income tax liability.
In-Hand Salary Comparison: 2.5 LPA to 4.0 LPA (2026)
Detailed breakdown of monthly gross, EPF deductions, and net take-home salary across entry-level salary tiers:
| Annual Package | Monthly CTC | Monthly Gross | EPF Deduction | Net Take-Home Pay |
|---|---|---|---|---|
| 2.50 LPA | ₹20,833 | ₹19,583 | - ₹1,250 | ₹18,133 / mo |
| 3.0 LPA | ₹25,000 | ₹23,500 | - ₹1,500 | ₹21,800 / mo |
| 3.10 LPA | ₹25,833 | ₹24,283 | - ₹1,550 | ₹22,533 / mo |
| 3.25 LPA | ₹27,083 | ₹25,458 | - ₹1,625 | ₹23,633 / mo |
| 3.30 LPA | ₹27,500 | ₹25,850 | - ₹1,650 | ₹24,000 / mo |
| 3.50 LPA | ₹29,167 | ₹27,417 | - ₹1,750 | ₹25,467 / mo |
| 3.70 LPA | ₹30,833 | ₹29,033 | - ₹1,800 | ₹27,033 / mo |
| 4.0 LPA | ₹33,333 | ₹31,533 | - ₹1,800 | ₹29,533 / mo |
IT & MNC Freshers Hiring Packages Breakdown
How major IT service companies structure entry-level fresher salary bands:
Tata Consultancy Services (TCS)
- Annual CTC: ₹3.36 LPA – ₹3.60 LPA
- Monthly In-Hand: ₹24,500 – ₹26,500
- Components: Basic + HRA + Performance Bonus (₹20,000 annual).
Cognizant Technology Solutions
- Annual CTC: ₹3.70 LPA
- Monthly In-Hand: ₹26,800 – ₹28,500
- Components: Fixed Monthly Pay + Health Insurance.
Infosys Limited
- Annual CTC: ₹3.60 LPA
- Monthly In-Hand: ₹25,800 – ₹27,200
- Components: Training Stipend ₹20,000/mo $\rightarrow$ Full Salary upon deployment.
Wipro Technologies
- Annual CTC: ₹3.50 LPA
- Monthly In-Hand: ₹25,200 – ₹26,400
- Components: Base Pay + Retention Bonus + Medical Cover.
Why Income Tax (TDS) is ₹0 on 3 LPA and 3.7 LPA
Under the Union Budget tax rules:
- Standard Deduction: A flat ₹75,000 standard deduction is subtracted from your gross salary.
- Taxable Base: On a 3 LPA salary, taxable income becomes ₹2,25,000 (well below the ₹3,00,000 basic exemption limit).
- Section 87A Tax Rebate: Any income up to ₹7,00,000 receives a 100% tax rebate under Section 87A.
- Result: Zero income tax is deducted at source (TDS = ₹0).
Frequently Asked Questions (FAQs)
Rohit Kushwaha
Software Engineer & Creator of mysalarycalculator.in
I'm Rohit Kushwaha, a Software Engineer with 3+ years of experience in developing web applications and digital solutions. By combining technology with practical financial tools, I built mysalarycalculator.in to help Indian professionals easily understand their salary, taxes, EPF, gratuity, and take-home income.
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