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Tier-I account: This is the account where Subscriber can contribute for building retirement corpus. Withdrawal options are limited and Income Tax benefits as per the Income Tax Act,1961 are available for contributions made in this account.

Tier-II account: This is a voluntary savings facility, where the subscriber can avail fund management facility at very low costs. Subscribers are free to withdraw amount from this account as per their wish. However, the tax benefits are not applicable to Tier-II account.

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