TDS is not an expenditure of the employer so it is not a part of CTC. TDS is tax deducted at source from the salary of the employee and if it is added, it would be double accounting the same.
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Responsibilitie s of person who is responsible for deduction of TDS on salary.docx
Amendment in Section 192A of the IT Act, 1961- Instructions for deduction of TDS on withdrawal f.pdf