TDS Payment Google Ads Facebook Advertisement: Google and Facebook are now the most popular platforms for digital advertising. Within a contract of advertisement between the payer and Google India or Facebook India, the advertisements are published on digital media and payments are made. As per present Indian Tax Laws, tax is deductible on such payments under section 194C of the Income Tax Act 1961, which will be discussed in this article.
- How TDS on payment to Google and Facebook advertisements work?
- Google India PAN Details
- How and when to send a TDS Certificate?
How TDS on Payment to Google and Facebook Advertisements Work?
Google or Facebook publishes advertisements on various digital modes with an agreement between the advertiser and Google or Facebook.
On every billing period, Google issues an invoice and deducts the total billed amount from the pre-set mode of payment by credit card or debit card followed by an invoice released to the customer. The amount so debited by Google or Facebook is not net of TDS but the gross amount of the bill; hence there is no way of deducting TDS from such auto payment.
Consequently, the advertisers are compelled to pay the TDS amount out of their own pockets to the government account. The advertisers then have to submit the TDS certificates to Google or Facebook, and then the amount will be credited back to the ad account as credit.
The TDS rate under section 149C of the ITA 1961 is 2%, with no service tax or education cess applicable.
Google India PAN Details
The Permanent Account Number (PAN) of Google is AACCG0527D, and the registered address for the TDS Certificate is:
Google India Pvt Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore – 560 016
How and When to Send a TDS Certificate?
To send a TDS certificate, you can use the online Google platform or submit the certificate along with a letter that mentions the Google Ads Customer ID on it by courier to this address of Google India:
Google India Pvt Ltd.,
9th Floor, Building 8, Tower C,
DLF Cyber City, DLF Phase 2,
After sending the TDS certificate, you will need to contact them through email and provide the following documents and details to get your credit to your ad account:
- A digitally signed copy of the TDS certificate (electronically signed or a PDF scan).
- Courier delivery receipt details.
Note: For Google, the TDS certificate for the previous FY should be sent before 30th April of the current FY, and no certificate would be accepted after the specified date for the same.