Is CTC inclusive of leave Salary? and what is the structure of CTC?

Sir / Madam, I need to clear my query about CTC. Do CTC included leave Salary?? and what is the structrue of CTC??
12th October 2012 From India, Thana

Dear,
CTC will vary from co. to co. There is no specific rule or formula - most employer include, basic, increment, FDA/VDA, conveyance, medical allw, pf, gratuity, lunch allw. insurance etc. Some add annual bonus. But incremental bonus or incentive bonus are separately paid normally after annual review, some times linked to productivity.
But there won't be Leave salary as such in CTC. In some cases where ESI is applicable and one is hospitalised or on maternity, if on leave there you get the leave salary separately. Becauz leave days are availed when you have leave days in your leave a/c, When there is no credit in leave a/c then you have to avail LwP (leave without pay).
kumar
17th October 2012 From India, Bangalore

Dear
CTC means "Cost to Company" i.e. any amount paid to you or any amount paid to any agency on account of your employment with the company like ESI, PF, Any amount of annuity for gratuity payment or any amount paid by company for group insurance etc will form part of the CTC.So Leave salary if payable will also form part of CTC.
Regards
11th February 2013 From India , New Delhi

CTC is only common term but have no strict legal meaning. CTC means COST TO COMPANY. It includes everything to be paid to EMPLOYEE for hiring him.
20th February 2013 From India, Mumbai

HI Prachi,
CTC means cost to company, but all fixed terms are only included in that starting from basic, hra, medical all, etc.
So it does not include leave, as it is paid only sometime by some companies which have in their offer letter.
Regards,
HIREN POPAT.
23rd February 2013 From India, Mumbai