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NPS returns are market linked - Tax Benefit on NPS: Livemint Article

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NPS returns are market linked

An investor within the scheme has an option to choose funds based on her level of safety and risk in addition to choosing her own fund manager 

The National Pension System (NPS) has been advertising a lot about the new tax deduction of Rs.50,000 for tax payers. I wanted to know more about the new deduction under section 80CCD(1)(b). Is this available only for people whose employers are investing in NPS on their behalf, or is this available for general public as well? How does the deduction work with respect to other tax benefits?
—Praveen Aggarwal
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