Retirement ke baad har mahine regular income kaise milegi — yeh sawaal har naukri-pesha vyakti ke man me hota hai. Iska ek jawab hai NPS (National Pension System). Lekin NPS kya hai, isme tax ke kya fayde hain aur 60 saal ke baad paisa kaise milta hai — aaiye isko aasaan bhasha me samajhte hain. NPS ko PFRDA regulate karta hai. Adhik jaankari NPS Trust ki official website par milegi.
NPS Kya Hai?
National Pension System kendra sarkar ki retirement bachat yojana hai jo PFRDA (Pension Fund Regulatory and Development Authority) dwara regulate hoti hai. Isme 18 se 70 saal ki umar ka koi bhi Bharatiya nagrik jud sakta hai. Aap niyamit yogdaan karte hain, jo market-linked instruments me nivesh hota hai, aur retirement par aapko pension milti hai.
NPS Tier 1 vs Tier 2
Tier 1 — Retirement Account
Yeh NPS ka mukhya retirement account hai jo 60 saal ki umar tak lock rehta hai. Tax ke fayde isi account par milte hain.
Tier 2 — Voluntary Account
Yeh swechchhik (voluntary) aur flexible account hai — isme se paisa kabhi bhi nikala ja sakta hai. Aam taur par is par koi tax benefit nahi milta.
NPS Me Tax Ke Fayde
- 80CCD(1): NPS me kiya gaya yogdaan ₹1.5 lakh ki 80C seema ke andar tax deduction ke liye eligible hai.
- 80CCD(1B): Iske atirikt ₹50,000 ka deduction milta hai — yeh suvidha old tax regime me uplabdh hai.
- 80CCD(2): Employer dwara kiye gaye yogdaan par alag se deduction milta hai.
60 Saal Ke Baad Paisa Kaise Milega?
December 2025 se pehle ka purana niyam — 60 saal ki umar me retirement par NPS corpus ke niyam is prakaar the:
- Kul corpus ka 60% tak lump sum nikala ja sakta hai — yeh rashi tax-free hoti hai.
- Kam se kam 40% rashi se annuity (pension plan) khareedna zaroori hai, jisse har mahine pension milti hai — yeh pension taxable hoti hai.
NPS Ke Naye Withdrawal Rules — December 2025 Se
December 2025 me PFRDA ne NPS se exit aur withdrawal ke niyam badal diye hain (PFRDA Exits and Withdrawals Amendment Regulations, 2025). Ye naye niyam non-government subscribers (All Citizen aur Corporate model) par laagu hote hain:
- Corpus ₹8 lakh tak: poori rashi ek saath (100% lump sum) nikaal sakte hain — annuity lena zaroori nahi.
- Corpus ₹8–12 lakh: ₹6 lakh ya 80% (jo kam ho) tak lump sum; baaki se annuity ya systematic withdrawal.
- Corpus ₹12 lakh se zyada: 80% tak lump sum, kam se kam 20% se annuity kharidna hoga (pehle ye 40% tha).
- Sarkari karmchariyon ke liye purana 60/40 niyam hi jaari hai (40% se annuity anivaarya).
- Ab exit ya deferral 85 saal ki umar tak sambhav hai (pehle 75 thi), aur partial withdrawal 3 se badhkar 4 baar ki ja sakti hai.
Tax par zaroori caveat: Income Tax Act ki Section 10(12A) ke tahat withdrawal par sirf 60% corpus tax-free hai. PFRDA ne 80% lump sum ki anumati to de di hai, lekin atirikt 20% par slab rate se tax lagega — jab tak tax kanoon me badlaav na ho.
NPS Me Returns Kaise Milte Hain?
NPS me aapka paisa equity, corporate bonds aur government securities me nivesh hota hai, isliye returns market-linked hote hain. Koi guaranteed return nahi hota — isliye returns ka koi vaada nahi kiya ja sakta. Lambe samay me market-linked growth ka fayda mil sakta hai, lekin isme jokhim bhi rehta hai.
NPS Se Judi Zaroori Baatein
- Retirement planning ke liye NPS vs Mutual Fund SIP ki tulna bhi padhein.
- EPF jaise retirement vikalp ke baare me hamari EPF guide dekhein.
- Finance se judi aur upyogi jaankari ke liye hamara Finance section padhte rahein.
Yeh sirf jaankari hai, financial advice nahi hai.