Section mapper · Allowances and exempt receipts
Section 10(12B) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Partial NPS withdrawal before retirement — the 25% limit.
- Was
s.10(12B), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 4), Income-tax Act, 2025- In force from
What changed
Moved into a schedule, and to a different one from the exit withdrawal. Partial withdrawals are serial number 4 of the Schedule III table, capped at 25% of the contributions you made, and available to an employee or to the guardian or parent of a minor subscriber.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.10(12A) → s.11 — The 60% of your NPS corpus you can take out tax-free at exit
- s.80CCD → s.124 — NPS deductions — the employee, the extra ₹50,000 and the employer share