Query regarding Life insurance contribution

1. If the premium paid is not more than 10% of the sum assured and the policy is issued on or after 1st of April 2012 then the whole amount will be exempted u/s 10(10D). 
2. If the premium paid is not more than 20% of the sum assured and the policy is issued before 1st April 2012 then the whole amount will be exempted u/s 10(10D). 
3. If the person is having a disability specified u/s 80U to sec 80DDB and the premium amount is not more than 15% taken after 1st April 2013 then the whole amount will be exempted u/s 10(10D). 
4. If your policy is covered under either of the three points above then the whole amount received will be exempt from payment of tax. Otherwise, it will be taxable in the year of receipt. 
5. TDS u/s 194DA will be deducted @ 5% if the maturity proceeds exceed Rs. 1,00,000. 
Please correct me if the above solution has an alternative view. 

1. Contribution if already claimed as a deduction will not be allowed to claim as expenses while taxing the maturity proceeds.