How is tax calculated on withdrawal of funds from the National Pension System (NPS) Tier 2 account ? Should I treat it as capital gain and calculate taxes on the gains, considering it as an equity mutual fund (since my major contribution is in equities)? Or, should I file the tax returns, considering it as a part of the income? Also, do I have to pay taxes only on the interest or the entire sum withdrawn? The tax on the invested money is already considered in the previous investment year.