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80CCD (1B) in English
Section 80CCD of the Income Tax Act, 1961 refers to income tax deductions allowed to individual tax assessee on the contribution made towards notified pension schemes from central government i.e. New Pension Scheme (NPS). Employer’s contribution on the behalf of employee towards National Pension Scheme is also included in the same section as per the rules of Income Tax Act. Before understanding the section and its terms in detail, let’s understand more about NPS (New Pension Scheme).
National Pension Scheme is a savings scheme promoted by Government of India with an objective of building retirement corpus for Indian citizens.
|Bank/Financial Institution||Scheme Name|
|Life Insurance Corporation of India||LIC Pension Fund|
|State Bank of India||SBI Pension Fund|
|Kotak Mahindra Bank||Kotak Pension Fund|
|ICICI Bank||ICICI Pension Fund|
|Unit Trust of India||UTI Pension Fund|
|HDFC Bank||HDFC Pension Fund|
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