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<h1>Keyman Insurance Policy Explained: Clause (10D) of Section 10, Income Tax Act 1961 on Life Insurance Coverage</h1> A Keyman insurance policy, as defined under clause (10D) of section 10 of the Income Tax Act 1961, is a life insurance policy taken by an individual on the life of another person who is or was an employee or is connected to the business of the policyholder. This definition also encompasses policies that have been assigned to another person during the policy term, with or without consideration.
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