CBDT allows insurance companies to make an application for non deduction of tax on interest u/s 195(3) of income tax act. Earlier this application only for banking companies and not for insurance companies. CBDT issued notification no. 75 dated 22 September 2020 and notifies Form no. 15 C regarding application for grant non deduction of tax. Full notification and Form 15 C is in link
Download Form 15C
