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Treatment of NPS arrears in form 10E / ITR

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Saima Sartej

21 Points Posted on 19 July 2026

I have received salary arrears this year which includes NPS arrears as well.

will i get pr shall i take tax benefit of NPS arrears corresponding to past years in those years in form 10E

or should i take tax benefit of the NPS arrears in this year under 80CCD(2).

also in form 16, my employer has reported only this years NPS under 80CCD (2) whereas NPS arrears are shown under salary

if i show entire NPS (including NPS arrears) under 80CCD(2), will it be a problem as my form 16 has only this years NPS as stated above

Note - This years total NPS contribution including NPS arrears is not breaching the limit of 14% of Basic + DA

Replies (1)

Aashok Kumar Sharma

Finance/Compliance Consultant

75663 Points Posted on 19 July 2026

The taxpayer should claim the entire NPS deduction (current + arrears) in this year's ITR under Section 80CCD(2), as deductions are based on the year of actual deposit, not via Form 10E. Because this will create a mismatch with Form 16, they should either get the employer to revise Form 16 or file with the correct amounts and be prepared to respond to a CPC mismatch notice using their PRAN statement as proof of deposit.