The amount received after subtracting gratuity and the employee provident fund (EPF) from Cost to Company (CTC) is called Gross Salary.
In other words, Gross Salary is the amount paid before any kind of deductions.

Example:
For example Ramesh’s CTC is 5,50,000.
If deductions made for EPF in the entire year is 22,000 the gross salary will be Rs. 5,50,000 – 22,000 which will be
5,28,000 rupees.