Complex sentence: Indian citizens may receive a basic salary or pension that is then complemented by a housing or a dearness allowance or both; the guidelines that govern the DA vary according to where one lives (for example, whether rural or urban).
Split into simpler sentences: Indian citizens may receive a basic salary or pension that is then supplemented by a housing or a dearness allowance, or both. The guidelines that govern the DA vary according to where one lives (for example, whether rural or urban).