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1 US insurance tax laws are governed by tax rules like TEFRA, DEFRA and TAMRA while Indian insurance tax laws are governed by IT section 80 CCC.
2. In India there is only one regulatory body - IRDA while in US there are separate regulatory bodies for each State. Moreover, the NAIC, which is a body of individual state insurance regulators exists in the US.
3. Family insurance is not available in India, while it is available in US insurance.
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