Payment for surrogacy charges which to be paid to surrogate mothers is not liable to TDS u/s 194J: ITAT

INCOME TAX : Where assessee company, running an infertility clinic, made a payment towards surrogacy charges to a person to be paid to surrogate mothers without deducting TDS, since payee had himself admitted that he had not maintained any accounts of payments made to surrogate mothers, Assessing Officer was justified in invoking section 194C and making disallowance under section 40(a)(ia)

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