What Is Professional Indemnity Insurance? Guide & Tax

What Is Professional Indemnity Insurance? – Complete Guide

Professional Indemnity Insurance (PI Insurance) provides financial protection to professionals and businesses against claims arising from errors, omissions, negligence, or professional mistakes while delivering services to clients.

This insurance is essential for professionals whose advice or services can cause financial loss to clients, even if the mistake is unintentional.


Who Needs Professional Indemnity Insurance?

Professional indemnity insurance is commonly required by:

  • Chartered Accountants (CAs)
  • Company Secretaries (CS)
  • Lawyers and Advocates
  • Doctors and Medical Professionals
  • Architects and Engineers
  • Consultants and IT Professionals
  • Financial Advisors and Insurance Agents

Many regulators, clients, and professional bodies mandate PI insurance for compliance.


What Does Professional Indemnity Insurance Cover?

A standard professional indemnity policy covers:

1. Professional Negligence

Protection against mistakes or failure to perform professional duties.

2. Errors and Omissions

Covers claims due to incorrect advice or documentation errors.

3. Legal Defense Costs

Covers advocate fees, court costs, and settlement expenses.

4. Breach of Duty

Protection against claims for breach of professional responsibility.


Number of Insurance Companies Offering Professional Indemnity in India

As regulated by IRDAI, professional indemnity insurance is offered by 25+ general insurance companies in India, including:

Public Sector Insurers

  • New India Assurance
  • United India Insurance
  • Oriental Insurance
  • National Insurance

Private General Insurance Companies

  • ICICI Lombard
  • HDFC ERGO
  • Bajaj Allianz General
  • Tata AIG
  • SBI General
  • Reliance General

Each insurer offers customized PI policies based on profession, risk exposure, and turnover.


Tax Benefits of Professional Indemnity Insurance

Professional indemnity insurance premiums provide tax benefits as business expenses.

Tax Treatment Under Income Tax Act

  • Premium paid is allowed as a deductible business or professional expense
  • Reduces taxable income
  • Applicable to individuals, proprietors, LLPs, partnerships, and companies

Unlike life or health insurance, PI insurance does not fall under Section 80C or 80D.


Why Professional Indemnity Insurance Is Important

  • Protects professional reputation
  • Covers high legal and compensation costs
  • Mandatory for many professions
  • Enhances client trust and credibility
  • Ensures business continuity

How to Choose the Right Professional Indemnity Policy

  • Identify nature of professional risk
  • Choose adequate sum insured
  • Check exclusions and deductibles
  • Verify retroactive date and claim period
  • Compare insurer claim settlement record

Conclusion

Professional Indemnity Insurance is a critical safeguard for professionals and service-based businesses. With multiple insurers offering tailored coverage and tax benefits available as deductible expenses, PI insurance protects both finances and professional credibility.

At Saving Mantra, we help professionals choose the right professional indemnity policy with complete guidance and compliance support.


Disclaimer

This blog is for informational purposes only and does not constitute legal, financial, or tax advice. Policy terms, coverage, exclusions, and tax treatment may vary across insurers and are subject to IRDAI regulations and applicable laws. Readers are advised to consult qualified insurance or tax professionals before purchasing any insurance policy.