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    <title>Extending the benefit of tax-free withdrawal from NPS to non-employee subscribers</title>
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    <description>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.</description>
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      <description>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.</description>
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