Employer contribution on NPS

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jacinthamary (Querist)
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11 January 2017 Is employers contribution made to NPS is considered as income? Should I have to add employers contribution to income? Can I deduct it u/s 80ccd(2)? Can you explain with an example? Is there any circular regarding this. Thanks

CA Suresh Jain

CA Suresh Jain (Expert)
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11 January 2017 Yes, you have to include NPS contribution by your employer to your income and you can claim deduction against the same u/s 80CCD (2)
for example ref http://taxguru.in/income-tax/frequently-asked-questions-on-new-pension-scheme-and-its-deduction-us-80ccd.html