Lic premium sec 80c not claimed maturity amount accepted in it act

kollipara sundaraiah (B.com) (2856 Points)

06 December 2021  
suppose one of the it assessee lic premium paid every year rebate not claimed as per sec 80c under it act.
assessee lic maturity amount received from lic of india amount through on bank account.
question:
assessee lic maturity amount accepted in it act.