Life insurance

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..... 0440186 What is taxable - 65(105)(zx) Any service provided or to be provided to a policy holder or any person, by an insurer, including re-insurer carrying on life insurance business; Meaning of Insurer - 65(58) "insurer" means any person carrying on the general insurance business or life insurance business and includes a re-insurer; Meaning of Life Insurance Business - .....

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..... (c) the granting of superannuation allowances and annuities payable out of any fund applicable solely to the relief and maintenance of persons engaged or who have been engaged in any particular profession, trade or employment or of the dependents of such persons"; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular su .....

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