contributions to NPS by employer

the above is taxable in the hands of assessee under salary,
and deduction is eligible for upto 10% under 80CCD(2)
right?,

now,how is it taxable as salary??
ah like,is it a perquisite ??
please reply
Replies (2)
Any things received from employer will be taxable in the hands of employee. Contribution by Employer in NPS is part of Basic Salary of Employee.
oh accha..thanks sir

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