You said you've won rm100k, let's say from lottery. This is a winfall gain, it is not income hence not taxable.

You're absolutely right, the distinction is life and medical insurance as both are different policy. However, alot of life insurance comes with investment linked plan which is stated by you, hence, only the premium on that portion is not allowed as a relief, only the life term portion is.

As for the medical insurance, you will have to purchase a medical insurance to enjoy that personal relief.

Personal accident is neither life nor medical so it does not qualify for a relief.