This discussion explores whether Tax Deducted at Source (TDS) applies to domain renewal and Google Workspace support charges paid to Google India. Generally, payments to Google India are subject to a 2% TDS rate, as Google India is a resident company. The conversation also touches upon TDS implications when payments are made to third parties rather than directly to Google.
24 December 2024
Payment to Google India is very much liable to TDS @ 2%. Google India Pvt. Ltd. is itself a resident company incorporated under the laws of India, so question of having PE or not does not arise at all. Google India itself asks users to deduct TDS @ 2% and provide TDS certificate to them.