LIC Maturity proceeds of NRI & it’s Taxation

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LIC Maturity proceeds of NRI & it’s Taxation

Query)
My client (A) has taken insurance policy in the name of his minor son (B) 20 years back. He paid all the premium on this policy.
Now his son Y has became major.  Being major he got the insurance policy maturity amount in his account directly. He doesn’t have any income in India. Hence never filed IT returns.
His son B went to USA for higher study before 9 years. He also got the green card during this period. During this 9 years he never stayed in India for more than 181 days. Last two and half years he didn’t come to India.
I need guidance on the following.
a) Income of LIC maturity proceeds – whether taxable in India or not in B’s hand?
b) Can B take this money to USA? If yes then form 15CA /15CB requirement applicable to him?
c) Can B give this as loan / gift to his father A ?
d) Can A take this money and then send it to USA to B’s account?
Opinion :
a) Income of LIC maturity proceeds will not be taxable in India.
b) B can take this money to USA under LRS and so may not required 15CA/15CB.
c)  B can freely give this as loan / gift to his father A.
d) The insurance company  release the fund to the beneficiary and so I think A may not be able to take this money.
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