Tax Deducted u/s 194DA in form 26AS

My query is: Someone invests in the SBI Life Smart money-back Gold policy. Money-back starts from 3rd Year 20%,6th year 20%,9th year 20% & 12th Year 50%
Premium paid
31.05.2016                    Rs.114553.
31.05.2017                    Rs.114553 
19.05.2018                    Rs.114973
22.05.2019                    Rs.114973
Received first money back on 31.05.2019 Rs.199789 after TDS u/s 194DA @ 1%.
Does the amount receive Rs.199789 is taxable or exempt for FY 19-20? if it is taxable, Then how much amount is taxable out of Rs. 199789.