Budget 2017 - 18: Two Changes to National Pension System - NPS..!

Budget 2017 - 18: Changes to National Pension System (NPS)

Budget 2017-18  has proposed two changes to the national pension system. No, it not what you are looking for!!

Change I:

A subscriber whose NPS account is at least 10 years old will be eligible for withdrawing 25% of his/her contributions (without accrued income earned thereon). Employer contributions (if any) can not be withdrawn.

This 25% is now tax-free upon withdrawal but will be within the 40% overall tax free withdrawal limit.  Full details of when one can withdraw is here: NPS: Partial Withdrawal Rules

Change II
Individuals who have subscribed to NPS on their own can now claim tax benefit of up to 20% of their salary under section 80CCD(1) which is part of 80C. Of course, the extra 50K under 80CCD(1B) is also there.

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