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Section – 10(12a) - Tax-Exemption to Partial Withdrawal From National Pension System (Nps)

 

Any payment from the National Pension System Trust to an employee under the pension scheme referred to in section 80CCD, on partial withdrawal made out of his account in accordance with the terms and conditions, specified under the Pension Fund Regulatory and Development Authority Act, 2013 and the regulations made thereunder will be exempted, to the extent it does not exceed twenty five per cent of the amount of contributions made by him.


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