National Pension Scheme detail's

section 80CCD
contribution to pension scheme notified by the central government (NPS)
applicable for both employee and self employed individuals
section 80CCD(1) employees / individuals own contribution to this pension fund is allowable as deduction - actuall contribution or 10% of salary or 20% of GTI (as the case may be) which ever is less
it covered under over all limit of rs 1,50,000 u/s 80 CCE

section 80CCD(1B) ADDITIONAL deduction of up-to rs 50,000 allowable on assessees own contribution to NPS
section 80CCD(2) ADDITIONAL deduction of upto 10% of salary on contribution by employer

section 80CCD(1B) & 80CCD (2) NOT covered u/s 80CCE overall limit of rs 1,50,000

payment from. NPS is taxable subject to exception u/s 10 (12A) &10(12B)

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