Exploring NPS Tax Benefits: Are Employers Including It in CTC and What Are the Conditions?

Hi, the query is regarding tax planning using NPS. As NPS contribution (up to 10% of Basic + DA) by the employer is not included in the taxable income of the employee, are there any companies planning such tax planning where NPS contribution by the employer is made part of the employee's salary (i.e., it is made a part of CTC)? Are there any special conditions for such a practice (like board approval, special resolution, revision of employee compensation letters, etc.)? Please share the list of big corporates, MNCs, and PSUs following such practice.

Tax to be saved can be a result of savings from your income only. This is a basic principle. Really, can any company include NPS (employer contribution) as part of savings for the tax of an individual.