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        Direct Taxes

        Para 4 - Lock- in-period

        National Pension Scheme Tier II- Tax Saver Scheme, 2020

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        Lock-in period: contributions under NPS Tier II Tax Saver Scheme carry a three-year lock-in from credit date. Contributions to the National Pension Scheme Tier II Tax Saver Scheme, 2020 are subject to a lock-in period of three years measured from the date the contribution is credited to the specified account.
                          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.

                                Lock-in period: contributions under NPS Tier II Tax Saver Scheme carry a three-year lock-in from credit date.

                                Contributions to the National Pension Scheme Tier II Tax Saver Scheme, 2020 are subject to a lock-in period of three years measured from the date the contribution is credited to the specified account.


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