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TDS on Payment to Google Ads/FB for Advertisement

If you are making payment to Google Ads or Facebook 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 ads/facebook 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 and facebook ads 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 Ads/Facebook and then the amount will be credited back to your ad account.

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 Ads Details

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 to collections-in@google.com or by courier on the following address

Google India Pvt Ltd,
9th Floor, Building 8, Tower C,
DLF Cyber City, DLF Phase 2,
Gurgaon, Haryana,
122002 India

If you are sending TDS certificate by courier, then signed the TDS certificates and send a cover letter that has your 10-digit customer ID.

Once you’ve sent the documents, contact google by email with the following details to get the credit:

  1. A digital copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
  2. Courier delivery receipt details

No TDS certificates for the previous financial year will be accepted if sent after April 30th of the current financial year. For example, all certificates for the fiscal year 2018-19 should be sent no later than 30 April 2019.

For complete process see – Google Ads 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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