Maturity amount of ULIPs in Schedule Exempt Income

Income Tax Act 2025
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Should I enter the entire maturity amount of ULIPs in schedule Exempt Income or just the gains while filing ITR

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  1. If your ULIP maturity is tax-exempt, enter the entire maturity amount under Schedule EI (Exempt Income).
  2. If your ULIP maturity is taxable (due to high premiums exceeding ₹2.5 lakh), do not put the full amount in Schedule EI; instead, calculate and report only the gains under Schedule CG (Capital Gains).
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Thanks for your reply