Paragraph match score 80.8%
Page A-713
Tax Benefits Available Under NPS (National Pension System)
Tax deduction up to ₹50,000 under Section 80 CCD(1B), in addition to the ₹1.5 lakh total cap under Section 123 (previously 80 CCE).
Page A-750
PRAN and Tax Benefits Under NPS
Section 124(3) of the Income Tax Act, 2025 (previously Section 80CCD(1B) of the Income Tax Act, 1961): Additional special deduction up to ₹50,000