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        Income Tax

        National Pension Scheme Tier II- Tax Saver Scheme, 2020. - 45/2020 - Income Tax

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        Tax Saver Scheme for NPS Tier II creates a contribution-based account with mandatory lock-in and non-transferability protections. Establishes the National Pension Scheme Tier II- Tax Saver Scheme, 2020 for Central Government employees who activate a specified account under regulatory guidelines; requires minimum contributions, imposes a three-year lock-in on credited amounts, and forbids assignment, pledge or hypothecation of contributions during the lock-in period.
                        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.

                              Tax Saver Scheme for NPS Tier II creates a contribution-based account with mandatory lock-in and non-transferability protections.

                              Establishes the National Pension Scheme Tier II- Tax Saver Scheme, 2020 for Central Government employees who activate a specified account under regulatory guidelines; requires minimum contributions, imposes a three-year lock-in on credited amounts, and forbids assignment, pledge or hypothecation of contributions during the lock-in period.


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