IS TDS IS APPLICABLE ON GOOGLE CLOUD-G SUIT SERVICES? IF YES UNDER WHICH SECTION?
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Quick Summary
This discussion clarifies that Tax Deducted at Source (TDS) is indeed applicable to Google Cloud and G Suite services. The relevant section for TDS deduction is 194J, with a rate of 10%. This is because the services provided by Google fall under 'other information technology services', specifically classified under SAC code 998315 for hosting and IT infrastructure provisioning.
Yes TDS is applicable under sec 194j @ 10% As here services provided by Google are classified under other information technology services... tds to be deducted....