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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Life insurance maturity receipts tax exemption clarified; premium-excess and specified-policy receipts treated as taxable under law.</h1> Exemption applies to sums received under a life insurance policy, including bonuses, but specified exceptions render certain receipts taxable: disability-linked receipts, Keyman insurance proceeds, receipts from policies issued after the cutoff dates where annual premiums exceed prescribed proportions of the capital sum assured, and receipts for policies on lives of specified persons exceeding premium thresholds. Death benefits remain exempt without condition, and unconditional exemption applies to policies issued before the earlier cutoff.

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