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TDS on Payment to Google Adwords for Advertisement

If you are making payment to Google Adwords for advertisement then you are required to deduct TDS under section 194C of income tax act. You have to first check whether you are falling under section 194C or not.

Now the question arises how one can deduct tax from payment to google adwords when payment is done through credit card or debit card. There is no option at that point to deduct any amount.

The policy of google about TDS is that the payer i.e you have to deposit the TDS amount from your pocket to the government. You then have to submit the TDS certificates to the Google Adwords and then the amount will be credited back to you in form of Adwords credit or you can also ask for a cheque.

TDS rate is 2%. No surcharge or education cess is applicable on this.

For eg if You pay Rs. 50,000 for advertisement then you have to pay Rs. 1,000 to the government. See detailed guide on how to pay TDS.

Google’s Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:

Google India Pvt. Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore – 560 016

You can send the TDS certificate by email or by courier on the following address

Attn : Google Finance Dept.,
B.M.S.I. Pvt. Ltd. (Arvato India),
15th Floor, Building No. 8, Tower C,
Infinity Towers, DLF Cyber City, DLF Ph – 2,
Gurgaon – 122002, Haryana. India.

For complete process see – Google Adword’s Page


About Rohit Pithisaria

Rohit Pithisaria founded TaxAdda in July 2012. He is Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He is actively writing from very beginning of his professional career and is author of various tax articles and blogs.
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