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.
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 this link – Google TDS submit or by courier on the following address. (Option to send by email has been discontinued)
Google India Pvt Ltd,
9th Floor, Building 8, Tower C,
DLF Cyber City, DLF Phase 2,
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 submitting this form with the following details to get the credit:
- A copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
- Courier delivery receipt details
Time period to send as per their website – No TDS certificates for the previous financial year are accepted if sent after June 15 of the current financial year. For example, TDS certificates for fiscal year 2021—2022 should be sent no later than June 15, 2022. Although this condition is mentioned in their website, certificate sent after this date is also gets accepted but try to send them asap.
For complete process see – Google Ads Page
Facebook Ads details
Submit your TDS certificate copies on this page.
All certificates must be sent by 31 October for the previous fiscal year. For example, certificates for 1 April 2018-31 March 2019 must be received by 31 October 2019. Any certificate received after this date will not be granted.
For complete process see – Facebook Ads Page