Up to ₹1,50,000 under Section 80CCD(1). The benefit is additionally capped at 10% of basic salary. The benefit under Section 80C, Section 80CCC and Section 80CCD(1) is capped at ₹1,50,000. Contribution Up to ₹50,000 under Section 80CCD(1B). This is over and above tax benefit under Section 80C. Employer co-contribution up to 10% of basic and DA without any upper cap in terms of amount is tax free income in hands of employees under Section 80CCD(2). See also Old Pension Scheme (OPS) Pensions in India Equity-linked savings scheme (ELSS) Mutual fund Income tax in India References External links PFRDA FAQ for Pensioners pension calculator Public pension funds Pensions in India Tax-advantaged savings plans in India Government finances in India Indian labour law 2004 establishments in India