The Assessee had applied for a Life Insurance Policy in March and made the payment on 28.03.2018. But because of the agent’s irresponsibility there was a delay in the issuance of policy, accordingly the commencement date of the policy is 07.05.2018. So now can the assessee consider the payment date and claim the deduction u/s 80C for the A.Y 2018-2019 or should consider the issuance date and claim in A.Y 2019-2020 ..?