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        Direct Taxes

        Para 3 - Investment

        National Pension Scheme Tier II- Tax Saver Scheme, 2020

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        NPS Tier II contribution requirement mandates activation of a specified account and recurring minimum contributions. NPS Tier II Tax Saver Scheme requires a Central Government employee to contribute to an authority-activated specified account under the scheme and operational guidelines; the scheme prescribes a minimum contribution to activate the specified account and a lower minimum for subsequent contributions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                NPS Tier II contribution requirement mandates activation of a specified account and recurring minimum contributions.

                                NPS Tier II Tax Saver Scheme requires a Central Government employee to contribute to an authority-activated specified account under the scheme and operational guidelines; the scheme prescribes a minimum contribution to activate the specified account and a lower minimum for subsequent contributions.


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