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Tax

EET Taxation

Also known as: EET Structure, Exempt-Exempt-Taxable

Exempt-Exempt-Taxable: Tax structure where contributions and growth are exempt but withdrawals are taxable.

Detailed Explanation

EET (Exempt-Exempt-Taxable) is a taxation structure where contributions get tax deduction, growth within the instrument is tax-free, but withdrawals are taxable at applicable rates. NPS follows EET taxation - contributions get deduction under 80CCD(1B), growth is tax-free, but annuity income at retirement is taxable. This differs from EEE instruments like PPF where even withdrawals are tax-free.