Never bill me for the past 23 months as bank will direct pay to HP.

This is a package TM with HP.  Previously I paid rm77/mth, (maybe rm88, cant remember)  then during HP fair, they encouraged me to pay rm99 for 2 years and can have a small compac PC which they called bundle. Since then, my bank will pay RM99 to HP (wonder what TM profit from this deal??? as I am already streamyx user.... )

Now really dont know should I claim rm500 or just forget about it...

I just read that "membership to professional bodies can be deducted from tax.
Such membership must be relevant to their duties."

My question is.. under which section can the fees be deducted?

Check our policy. If you konk off before maturity what happens? If beneficiary receives assured amount then by definition its a form of life policy. If beneficiary receives nothing then obviously its not.

From wiki

A life annuity is a financial contract in the form of an insurance product according to which a seller (issuer) — typically a financial institution such as a life insurance company — makes a series of future payments to a buyer (annuitant) in exchange for the immediate payment of a lump sum (single-payment annuity) or a series of regular payments (regular-payment annuity), prior to the onset of the annuity.
The payment stream from the issuer to the annuitant has an unknown duration based principally upon the date of death of the annuitant. At this point the contract will terminate and the remainder of the fund accumulated is forfeited unless there are other annuitants or beneficiaries in the contract. Thus a life annuity is a form of longevity insurance, where the uncertainty of an individual's lifespan is transferred from the individual to the insurer, which reduces its own uncertainty by pooling many clients. Annuities can be purchased to provide an income during retirement, or originate from a structured settlement of a personal injury lawsuit.