The Equilar 100 CEO Pay Study, an analysis of CEO salaries at the 100 largest public US companies as measured by revenue, was last year topped by Oracle's Larry Ellison, who has been now pushed to the second position.
Another Indian-origin CEO, Indra Nooyi of PepsiCo, is ranked 19th with a pay package of $19.08 million (Rs 118.29 crore).
Mr Ellison ($67.3 million or Rs 417.26 crore) is followed by Qualcomm's Steven Mollenkopf at the third place on the list with $60.7 million (Rs 376.34 crore).
Legendary investor Warren Buffett of Berkshire Hathaway is ranked last at the 100th position.
Others among the top ten are Robert Iger (Walt Disney), Larry Merlo (CVS Health), K Rupert Murdoch (Twenty-First Century Fox), W James McNerney, Jr (Boeing). James Gorman (Morgan Stanley), David Cote (Honeywell International) and Kenneth Chenault (American Express).
Equilar said that the median pay for 100 CEOs was $14.3 million in the past year - a rise of 5 per cent, while base salaries ranged from $7.1 million for Rupert Murdoch at 21st Century Fox to nil for Richard Fairbank at Capital One.