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BENEFIT FOR NPS SUBSCRIBERS - DIRECT TAXES

J. - Bill - Memorandum Explaining the Provisions in The Finance Bill, 2017 - Bill - J. - J. BENEFIT FOR NPS SUBSCRIBERS Tax-exemption to partial withdrawal from National Pension System (NPS) The existing provision of section 10(12A) provides that pay .....

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the section 10 so as to provide exemption to partial withdrawal not exceeding 25% of the contribution made by an employee in accordance with the terms and conditions specified under Pension Fund Regulatory and Development Authority Act, 2013 and reg .....

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elf-employed individual The existing provisions of section 80CCD provides that employee or other individuals shall be allowed a deduction for amount deposited in National Pension System trusts (NPS). The deduction under section 80CCD (1) cannot excee .....

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