I dont know what ELSS is,
ELSS is Equity linked Savings Scheme, a type of Mutual fund scheme that invests more than 60% ( probably 100%) in equity and related instruments. It is almost like investing in equities under the guidance of a stock/financial adviser.
The money invested in these mutual funds are exempted from Tax, upto a limit of 100,000 rs. But you cannot take money out of this fund for the first three years. The maturity amount, prfofit (if any , after three years) is also tax free.
My ELSS has given me about 25% pa.
So instead of investing directly in Stocks, you can invest in ELSS and get exemption.
All major fund houses like SBI Mutual funds, HDFC mutual funds, etc have ELSS options.
You can also invest some money in PF account (profident fund..) which may not give you attractive returns like ELSS (but less risky..) but also exempted from tax.
Also you can use your Life insurance premium for tax exemption.
Under section 80/c of income tax act, savings in these are exempt from paying tax.
There are few more investments like NSC, Post office savings.....that are also exempted.
If you want to save some money, and get exemption for that, you can either use PF or ELSS or combination of both.
If you use diosys's break up, you need to actually spend money (or atleast produce bills for that.) That directly answers your question about break up of your salary.If you have problems with any of such expenditure, then you can use one or more of the savings mentioned here as exemption.