Whether State Government (Tamilnadu) Employee can claim deduction u/s 80DDB (1b) for the contribution made to NPS (Tier 1)
If the date of employment is before 1st Jan 2004 & He is eligible for pension from State Government (Tamilnadu).
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Deduction u/s 80DDB (1b)
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For employees Tier 1 deductions should be done through salary deduction only. In Tamilnadu CPS is available which is equivalent to NPS. And the section is 80 CCD (1B)
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