Section 10(5) in The Insurance Regulatory And Development Authority (Actuarial Report And Abstract) Regulations, 2000
(5)There shall be three Sub-Classes, namely, Life Business, General Annuity, and Pension, with Sub-Class Codes 1, 2 and 3 respectively, under Category Codes 1 and 2, and two Sub-Classes, namely, Linked Business, Non-Linked Business, with Sub-Class Codes 1 and 2 respectively, under Category Code 3.
