This article applies to Google Cloud India customers.
About Tax Deducted at Source
India's Tax Deducted at Source (TDS) regulation requires that income tax must be collected from the income source. This means that if you make a taxable payment to Google, you must deduct the tax from the payment at the prescribed rate and remit the tax to the Central India government.
For more information about TDS, see Tax Deducted at Source (TDS) on the Government of India Income Tax Department website.
To get credit for the amount deducted, you need to submit a TDS certificate to Google. TDS certificates should be submitted every quarter, according to the timeline specified in the applicable Indian tax law. Certificates for quarters ending in June, September, December, and March must be issued by July 30th, October 30th, January 30th, and May 15th, respectively.
TDS certificates for the previous financial year will not be accepted if sent after May 31st of the current financial year. For example, all certificates for fiscal year 2017 should be sent no later than May 31st, 2018.
TDS credits eligibility
TDS credits are only applicable to Google Cloud India customers as laid out by the Terms of Service.
Sending a TDS certificate to Google
This applies to both monthly invoicing and automatic (credit card) payments.
If you have a digitally signed TDS certificate from the Indian government (either electronically signed or a PDF scan of the signed certificate), send it to us directly by contacting Cloud Billing support. After the certificate has been validated and the credit amount has been approved, the credit will be added to your account within 7 business days.
If the TDS certificate is not electronically signed by the Indian government, you can send a paper copy of your TDS certificate along with a cover letter that has your 16-digit payment account number to the following address:
Google Cloud India Pvt Ltd
9th Floor, Building 8, Tower C
DLF Cyber City, DLF Phase 2
After you've sent the documents, contact us by opening a Cloud Billing case with the courier delivery receipt details. When we receive that information, we will verify that all documents are valid and will apply a credit to your account.
Upon delivery of the TDS certificate to Google Cloud India, please allow 7 business days for processing.
TDS refunds can be issued only if you're no longer using your Cloud Billing account and the account has been cancelled. For a refund, please contact us directly by opening a Cloud Billing case.
Google's tax compliance in India
Google has filed the income tax returns for the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted, for which the time limit of filing the return of income specified under Section 139(1) of the Income-tax Act,1961 ('the Act') has expired.
Accordingly, Google does not satisfy the definition of 'specified person' as provided under the provisions of Section 206AB of the Income-tax Act, 1961 and hence, the higher rate of withholding tax provided in the said Section does not apply.