Taxability of life insurance policies not eligible for exemption u/s 10(10D)

Sec 10(10D) provide exemption with respect to any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, where premium payable for any of the year during the tenure of the policy

source https://www.caclubindia.com/articles/taxability-of-life-insurance-policies-not-eligible-for-exemption-us-10-10d-49389.asp