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Section 10 in The Income Tax Act, 1961 [Entire Act]

premium is payable, by a person, for more than one unit linked insurance policies, issued on or after the 1st day of February ... this clause shall apply only with respect to those unit linked insurance policies, where the aggregate amount of premium does not exceed the amount referred
Union of India - Section Cites 0 - Cited by 5612

Section 32 in THE FINANCE ACT, 2021 [Entire Act]

letter “or under a scheme of an insurance company comprising unit linked insurance policies to which exemption under clause (10D) of the said section does ... case of a scheme of an insurance company comprising unit linked insurance policies· to which exemption under clause (JOD) of section 10 does not apply
Union of India - Section Cites 0 - Cited by 135

Section 112A in The Income Tax Act, 1961 [Entire Act]

under a scheme of an insurance company comprising unit linked insurance policies to which exemption under clause (10D) of the said section does not apply ... case of a scheme of an insurance company comprising unit linked insurance policies to which exemption under clause (10D) of section 10 does not apply
Union of India - Section Cites 0 - Cited by 19

Section 6 in THE FINANCE ACT, 2021 [Entire Act]

premium is payable, by a person, for more than one unit linked insurance policies, issued on or after the lst day of February ... this clause shall apply only with respect to those unit linked insurance policies, where the aggregate amount of premium does not exceed the amount referred
Union of India - Section Cites 0 - Cited by 11

Section 198 in The Income Tax Act, 2025 [Entire Act]

under a scheme of an insurance company comprising unit linked insurance policies to which exemption in Schedule II (Table: Sl. No. 2) does not apply ... case of a scheme of an insurance company comprising unit linked insurance policies to which exemption in Schedule II (Table: Sl. No. 2) does
Union of India - Section Cites 0 - Cited by 0

Section 32 in Insurance Regulatory and Development Authority of India (Unit Linked Insurance Products) Regulations, 2019 [Entire Act]

India (Unit Linked Insurance Products) Regulations, 2019 32. Group Unit Linked insurance products. (a) Group Unit Linked products are the Unit Linked insurance products offered ... shall not be applicable to group Unit Linked insurance products. However, the group Unit Linked policies under group gratuity and group leave encashment may have
Union of India - Section Cites 0 - Cited by 0

THE FINANCE ACT, 2021

premium is payable, by a person, for more than one unit linked insurance policies, issued on or after the lst day of February ... this clause shall apply only with respect to those unit linked insurance policies, where the aggregate amount of premium does not exceed the amount referred
Union of India - Act Cites 0 - Cited by 7258
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