if sandya staying in house(rm) they will get hra.
If she staying in quarters they didnt get hra.
BASIC SALARY -- this is the actual amount you are being offered by the company in return to your services.
DEARNESS ALLOWANCE -- this allowance is paid to save the employee against the price rise in country economy. It is taxable.(it will be changed in every 6 months after pay scale revision. Current 90%).
HOUSE RENT ALLOWANCE -- this allowance is granted to the person to meet the rent expenditure of his accomodation if he is living away from home. this is no taxable to a certain extent. The TAX exemption is given only in case the employee is living in some other city provided he gives the rent receit to his employer.If an employee is living in his own house and receiving HRA, it will be fully taxable.
CITY COMPENSATORY AMOUNT -- this allowance is given to employees who are posted in big cities to help them meet theer expenses and at the same time giving other employees reasons for not paying this amount.The significance is in terms to help employee meet his expenses and preventing him to pay a large amount as tax. This break up helps you decide make the investments and have alook to find out how much of you income is taxable.
If u have doubt plz refer
http://professionalqueries.com/what-does-mean-basic-salary-dearness-allowance-house-rent-allowance-city-compensatory-amount-means-what-their-significance-129.html
Wt i said before AICTE (technical education) scales details. I dont know special allowances for ips officer.
In banking sector- da will be changed in every 3 months. They will get 1 month extra salary. And TA- travelling allowances(petrol cost).