Insurer definition expansion extends Income tax Rules references to insurers beyond Life Insurance Corporation under clause 28BB. Amendment to the Income tax Rules, 1962 inserts the phrase or any other insurer as defined in clause (28BB) of section 2 of the Income tax Act, 1961 into rule 89 (sub rules (i) and (ii)) and rule 101, thereby extending references that previously named the Life Insurance Corporation to other insurers meeting that statutory definition.