Paragraph match score 81.3%
Page A-741
Benefits of NPS Investment
Maximum tax benefit of up to ₹2 lakhs under Section 123 (formerly Section 80C) and Section 124 (formerly Section 80CCD(1B)) of the Income Tax Act, 2025
Page A-935
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)