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Section 88 in The Income Tax Act, 1961 [Entire Act]

shall apply only to so much of any premium or other payment made on an insurance policy other than a contract for a deferred annuity ... reviving ][contract of insurance,- [Substituted by Act 22 of 1995, Section 22, for " contract of insurance, before premiums have been paid for two year
Union of India - Section Cites 0 - Cited by 1641

Section 64VB in The Insurance Act, 1938 [Entire Act]

shall assume any risk in India in respect of any insurance business on which premium is not ordinarily payable outside India unless and until ... credited to the account of the agent. (4) Where an insurance agent collects a premium on a policy of insurance on behalf of an insurer
Union of India - Section Cites 0 - Cited by 570
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