Section 2(k) in The Transplantation of Human Organs Act, 1994
(k)“payment” means payment in money or money’s worth but does not include any payment for defraying or reimbursing—(i) the cost of removing, transporting or preserving the human organ to be supplied; or(ii)any expenses or loss of earnings incurred by a person so far as reasonably and directly attributable to his supplying any human organ from his body;
