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NPS Glossary

The NPS vocabulary in plain language — the accounts, the institutions, the investment terms, and the exit and tax words you will meet across the system.

Accounts & identifiers

Accounts and IDs

PRAN

Permanent Retirement Account Number — your unique 12-digit NPS account number, valid for life.

Tier I

The core NPS retirement account, with a lock-in and tax benefits.

Tier II

An optional, flexible savings account with no lock-in and no tax benefit.

NPS Vatsalya

The NPS variant for minors, opened and run by a guardian until the child turns 18.

eNPS

The online portal for registration, contribution, and servicing, run on CRA infrastructure.

D-Remit

Direct Remittance — contributing via a virtual account to get same-day NAV.

Who runs NPS

Institutions

PFRDA

The Pension Fund Regulatory and Development Authority, the statutory regulator of NPS.

NPS Trust

The legal holder of NPS assets, with subscribers as beneficial owners.

CRA

Central Recordkeeping Agency — Protean, KFin, or CAMS — that maintains PRANs and records.

PFM

Pension Fund Manager, the licensed manager that invests your contributions.

PoP

Point of Presence — the bank or intermediary that opens and services accounts.

ASP

Annuity Service Provider — the life insurer that pays your pension at exit.

Trustee Bank

The bank that receives contributions and routes funds to the PFMs.

Custodian

The independent entity that holds NPS securities, separate from the PFMs.

How it is invested

Investment terms

Asset classes (E/C/G)

Equity (E), Corporate debt (C) and Government securities (G). Alternatives (A) was merged into Schemes C and E in December 2025.

Active Choice

You set the percentage split across the asset classes yourself.

Auto Choice

An age-based lifecycle fund that tapers equity as you get older.

Lifecycle funds (LC75/50/25)

Auto Choice funds capping early-career equity at 75%, 50%, or 25%.

Balanced Life Cycle Fund

An Auto Choice option introduced in October 2024, carrying higher equity into the mid-40s and 50s.

Multiple Scheme Framework (MSF)

A 2025 framework letting one PRAN hold several schemes, with up to 100% equity.

NAV

Net Asset Value — the per-unit price of a scheme, updated each business day.

Scheme preference

Your chosen PFM, choice type, and asset allocation.

Taking money out

Exit and annuity

Superannuation

Normal exit from NPS at age 60 or the defined retirement age.

Premature exit

Exit before superannuation, directing a larger share of the corpus to annuity.

Partial withdrawal

Taking part of your own contributions before exit, for permitted reasons.

Annuity

A lifelong pension bought from an ASP with part of the corpus at exit.

SLW

Systematic Lump Sum Withdrawal — drawing the lump sum in phased instalments up to age 85.

Continuation / Deferment

Keeping the account open, or delaying the lump sum or annuity, up to 85.

Corpus

The total accumulated value of your NPS account at any point.

Tax & compliance

Tax and rules

80CCD(1)

Deduction for your own NPS contribution, within the overall 80C ceiling.

80CCD(1B)

An extra deduction of up to ₹50,000, over and above 80C.

80CCD(2)

Deduction for employer NPS contributions; also available under the new tax regime.

KYC

Know Your Customer — the identity and address verification required to operate an account.

Inter-Sector Shifting (ISS)

Moving a PRAN between the Government, Corporate, and All Citizen models.

CGMS

Central Grievance Management System — the CRA platform for lodging complaints.

Vesting age

The age at which normal exit and pension benefits become available, generally 60.

Source & disclaimer

Definitions are compiled from PFRDA, the NPS Trust, and CRA glossaries and reflect the 2025 framework changes. They are simplified for general understanding.

NPS Desk is an independent educational platform and is not affiliated with PFRDA, the NPS Trust, or any CRA. Rules and figures change — verify on the official PFRDA, NPS Trust, or CRA channels before acting.

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