Surrogacy charges paid to surrogate mothers not liable to TDS u/s 194J By Anand Gupta TaxGuru

Surrogacy charges paid to surrogate mothers not liable to TDS u/s 194J We first of all advert to the impugned Section 40(a)(ia) r.w.s.194C and 194J issue of surrogacy payments in case of Shri S.Sesha Sai since the other recipient has never appeared to support the impugned claims till date. The CIT(A)’s identical lower appellate discussion affirming the Assessing Officer’s action disallowing assessee’s summary of payments made to surrogate mothers reads as under:

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