Economy Will Union Budget 2019 deliver on the expectations of individual taxpayers? Updated : July 01, 2019 05:44 PM IST The government could consider bringing in single-point taxation of ESOPs only at the time of sale. A major deterrent for NPS replacing other conventional retrial schemes is the tax advantage EPF and PPF enjoy. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.