How can NRIs use NPS to build a retirement corpus?

NRIs can use the National Pension System (NPS) to build a retirement corpus in India, with tax benefits subject to applicable rules. Eligible NRIs and OCI cardholders can open Tier-I accounts, but Tier-II is unavailable. Onboarding requires PAN, Indian passport, address proof and an NRE/NRO account. Old-regime deductions apply within prescribed limits, depending on income and salary.