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Tax Benefits Available Under NPS (National Pension System)
Eligible for tax deduction on the amount contributed as the employer's contribution towards the NPS account of employees, up to 10% of the salary (Basic + DA) of the employer's contribution, named under 'Business Expense' from the Profit & Loss Account under section 36(1)(iv)(a).
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80CCD(1): The Primary Deduction Avenue
Under the Old Tax Regime, you can claim a deduction for your contribution to the NPS Tier I account, subject to the following limits: For Salaried Employees: The maximum deduction is limited to 10% of your Salary (Basic + Dearness Allowance).