Life Insurance Claims: Tax-Free or Not? Must-Know Rules!

Written By: Mobin

– It’s a Keyman policy (for companies). Premiums exceeded 20% (2003–2012) or 10% (post-2012) of sum assured.

Exceptions

Yes! Under Section 10(10D), death claims are fully tax-free. Whether ₹25L or ₹1Cr, nominees pay zero tax on the received amount.

Tax-Free?

Term insurance claims are always tax-free under 10(10D). A major relief for families relying on death benefits.

Term Plans

No TDS on death claims usually. But 5% may be deducted if PAN is missing or policy isn’t exempt.

TDS Rules

Tax-free for all: spouse, parents, or kids. Relationship doesn’t matter—only the death claim does.

Nominees

Show claim as "Exempt Income" in tax returns. Keeps records clean and avoids future inquiries.

ITR Filing

Keep policy docs handy. For post-2012 policies, ensure premiums ≤10% of sum assured to retain tax benefits.

Pro Tip

Can husband & wife travel together on 1 confirmed train ticket?