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    <title>Govt urges employees to opt for UPS before Sept 30, allows physical submission of opt in request</title>
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    <description>The government introduced the Unified Pension Scheme (UPS) as an option under NPS with a final opt-in deadline of September 30, permitting physical submission where online CRA access is unavailable. A one-time one-way switch from UPS to NPS is available subject to timing limits before retirement. UPS optees are entitled to Retirement and Death gratuity and may access benefits under the CCS Pension Rules or CCS Extraordinary Pension Rules; UPS receives the same tax treatment as NPS under the Income Tax Act.</description>
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