Paragraph match score 80.5%
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1. NPS Tier I Account (Primary Pension Account)
Tax benefits: Up to ₹1.5 lakh under Section 80CCD(1) of the Income Tax Act Additional ₹50,000 under Section 80CCD(1B)
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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).