The Corporate NPS Hack: Section 80CCD(2)
Most salaried employees only know about the extra ₹50,000 deduction under Section 80CCD(1B). However, the real tax-saving superpower of NPS lies in Section 80CCD(2).
- How it works: You can ask your HR to restructure your salary and route up to 10% of your Basic Salary directly into your NPS Tier-1 account as "Employer Contribution".
- No Limit: Unlike 80C (1.5L) or 80CCD(1B) (50k), there is no absolute rupee limit for 80CCD(2). If your basic salary is ₹20 Lakhs, you can route ₹2 Lakhs tax-free into NPS!
- Zero Tax Impact: Because this money is technically an employer contribution, it is completely deducted from your taxable income before taxes are calculated.