The NPS is open to all Indian citizens. It offers the flexibility to choose how much you want to save every year, making it possible for individuals from all walks of life to receive post-retirement income. There is a choice of investment options and liberty to choose pension fund manager. NPS is portable and the account holder can operate her account anywhere. The investment options are transparent with ongoing monitoring by the PFRDA. The NPS Trust reviews the performance of Fund Managers. The long-term returns are reasonable, with contributions exempted from tax under Section 80C. Overall, NPS is a low-cost retirement planning system.