The pension maturity value can differ between Tier 1 and Tier 2 accounts as they are taxed differently. The corpus received under Tier 1 accounts are exempt on withdrawal at retirement subject to conditions mentioned under Section 10 of the Income Tax Act, 1961. However, corpus received on withdrawal under Tier 2 accounts gets added to your taxable income and is taxed per the income tax slab rate as per the Income Tax Act, 1961