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I have 2.7 years of experience and I am getting 7 LPA without any switch. But, I remember Accenture called me a few days back and told me that the best they can offer is 9.7 LPA. So, I guess 40% it is. Ask for a better CTC. This lady told me that if I had 3.5 years of experience then she could have offered me 11 LPA. Well, I denied their offer.
Accenture quotes their CTC considering 27% of variable. I am not sure if a top rater gets that much of variable pay. So it is better to check the basic pay in CTC.