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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Budget

        Extending the benefit of tax-free withdrawal from NPS to non-employee subscribers

        February 5, 2018

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        Extending the benefit of tax-free withdrawal from NPS to non-employee subscribers

        Under the existing provisions of the clause (12A) of section 10 of the Act, an employee contributing to the NPS is allowed an exemption in respect of 40% of the total amount payable to him on closure of his account or on his opting out. This exemption is not available to non-employee subscribers. In order to provide a level playing field, it is proposed to amend clause (12A) of section 10 of the Act to extend the said benefit to all subscribers.

        This amendment will take effect, from 1st April, 2019 and will, accordingly, apply in relation to the assessment year 2019-20 and subsequent assessment years.

        [Clause 5]

        Extension of NPS withdrawal exemption now covers non-employee subscribers, equalising tax treatment and applying prospectively. Amendment extends the existing 40% exemption on National Pension System withdrawals-previously limited to employee contributors-to all subscribers, thereby equalising tax treatment on account closure or opting out by making the exemption available to non employee subscribers as well; the change is prospective and applies from the specified fiscal year to subsequent assessment years.
                          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.

                                Extension of NPS withdrawal exemption now covers non-employee subscribers, equalising tax treatment and applying prospectively.

                                Amendment extends the existing 40% exemption on National Pension System withdrawals-previously limited to employee contributors-to all subscribers, thereby equalising tax treatment on account closure or opting out by making the exemption available to non employee subscribers as well; the change is prospective and applies from the specified fiscal year to subsequent assessment years.


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