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    <title>Tax benefits available under NPS shall apply mutatis mutandis to UPS</title>
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    <description>Tax benefits under the National Pension System shall apply mutatis mutandis to the Unified Pension Scheme as an option within NPS; UPS was introduced as an option for new recruits and by one time option for existing Central Government employees covered under NPS, and PFRDA has notified regulations to operationalise UPS under the NPS framework.</description>
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