NPS kya hai?
NPS (National Pension System) Government of India ka retirement savings scheme hai — PFRDA (Pension Fund Regulatory and Development Authority) regulate karta hai. Government aur private dono employees join kar sakte hain.
NPS ke tax benefits
- Section 80CCD(1): ₹1.5 lakh tak — 80C limit mein shaamil
- Section 80CCD(1B): Additional ₹50,000 — over and above 80C limit (exclusive benefit)
- Section 80CCD(2): Employer contribution — fully deductible (salary income se)
Key benefit
₹50,000 additional deduction Section 80CCD(1B) ke under — yeh 80C ke ₹1.5 lakh ke upar alag se milti hai. Highest tax bracket (30%) mein ₹15,000 tax save hota hai.
NPS maturity pe kya milta hai
- 60 years par: 60% lump sum (tax-free) + 40% mandatory annuity (pension, taxable)
- Partial withdrawal: 25% after 3 years (specific purposes: home, education, medical)
- Expected returns: 8-11% (market-linked, Tier I)
NPS vs PPF vs EPF comparison
| Feature | NPS | PPF | EPF |
|---|---|---|---|
| Returns | 8-11% (market) | 7.1% (fixed) | 8.25% (fixed) |
| Lock-in | Till 60 | 15 years | Till retirement |
| Tax on maturity | Partial taxable | Tax free | Tax free (5yr+) |
NPS account kahan khulta hai?
eNPS portal (enps.nsdl.com) se online — Aadhaar aur PAN se. Banks aur post offices mein bhi available hai. PRAN (Permanent Retirement Account Number) milta hai.