This is the best .htaccess
I have used in my actual website:
<ifModule mod_gzip.c>
mod_gzip_on Yes
mod_gzip_dechunk Yes
mod_gzip_item_include file .(html?|txt|css|js|php|pl)$
mod_gzip_item_include handler ^cgi-script$
mod_gzip_item_include mime ^text/.*
mod_gzip_item_include mime ^application/x-javascript.*
mod_gzip_item_exclude mime ^image/.*
mod_gzip_item_exclude rspheader ^Content-Encoding:.*gzip.*
</ifModule>
##Tweaks##
Header set X-Frame-Options SAMEORIGIN
## EXPIRES CACHING ##
<IfModule mod_expires.c>
ExpiresActive On
ExpiresByType image/jpg "access 1 year"
ExpiresByType image/jpeg "access 1 year"
ExpiresByType image/gif "access 1 year"
ExpiresByType image/png "access 1 year"
ExpiresByType text/css "access 1 month"
ExpiresByType text/html "access 1 month"
ExpiresByType application/pdf "access 1 month"
ExpiresByType text/x-javascript "access 1 month"
ExpiresByType application/x-shockwave-flash "access 1 month"
ExpiresByType image/x-icon "access 1 year"
ExpiresDefault "access 1 month"
</IfModule>
## EXPIRES CACHING ##
<IfModule mod_headers.c>
Header set Connection keep-alive
<filesmatch "\.(ico|flv|gif|swf|eot|woff|otf|ttf|svg)$">
Header set Cache-Control "max-age=2592000, public"
</filesmatch>
<filesmatch "\.(jpg|jpeg|png)$">
Header set Cache-Control "max-age=1209600, public"
</filesmatch>
# css and js should use private for proxy caching https://developers.google.com/speed/docs/best-practices/caching#LeverageProxyCaching
<filesmatch "\.(css)$">
Header set Cache-Control "max-age=31536000, private"
</filesmatch>
<filesmatch "\.(js)$">
Header set Cache-Control "max-age=1209600, private"
</filesmatch>
<filesMatch "\.(x?html?|php)$">
Header set Cache-Control "max-age=600, private, must-revalidate"
</filesMatch>
</IfModule>