Investment

NPS

National Pension System — a market-linked retirement scheme with equity exposure up to 75% and an extra ₹50K tax deduction.

Definition

NPS Tier 1 is a long-term pension scheme regulated by PFRDA. Contributions earn market-linked returns based on chosen scheme (Aggressive ~75% equity, Auto Lifecycle, Conservative) and pension fund manager. Voluntary contributions up to ₹50,000 qualify for an additional tax deduction under Section 80CCD(1B), over and above the ₹1.5L 80C limit.

At age 60, 60% of corpus can be taken as a tax-free lump sum; 40% must mandatorily be used to purchase an annuity that provides taxable monthly pension. Historical Aggressive-scheme returns have been ~10-11% blended; current annuity rates run around 6-7%.

Example

₹50,000/year for 30 years in Aggressive scheme at 10% blended → corpus ≈ ₹91 lakh at 60. 60% lump sum = ₹55 lakh tax-free; 40% (₹36 lakh) annuity → ₹19,500/month taxable income.

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