Exemption on partial withdrawal in amount from National Pension System (NPS) Trust in the hands of employees - to the extent it does not exceed twenty-five per cent- Budget 2017-18 w.e.f. AY 2018-19

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..... not included in total income u/s 10 The existing provisions contained in the said section provide that in computing the total income of a previous year of any person, certain categories of income shall not be included in total income. Further, clause (12A) of the said section provides exemption up to forty per cent. of the total amount payable from National Pension System Trust pai .....

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