Under Section 12 of the PFRDA Act, 2013, regarding the extension of the National Pension System (NP

Section 12(4) of the PFRDA Act, 2013, enacted as a non-obstante clause over sub-section (3), expressly authorises "any State Government or administrator of a Union territory" to extend NPS to its employees by notification. This is a decentralised empowerment - not a Central Government monopoly. The Authority does not have the power under Section 51 to unilaterally impose NPS on States; the scheme remains voluntary for State employees until a State notifies its adoption. SAT approval is not required, nor does the Ministry of Finance enjoy a concurrence right under the Act. The confusion in the question arises because many aspirants conflate the Central Government's power (for its own employees under the 2003 notification) with State-level extension mechanisms, whereas the Act deliberately separates the two. The correct answer is (B).