Is TDS u/s 194C or 194J applicable to google services if the same is paid by company for G-suite, Youtube advertising etc.
Thanks & Regards
Replies (3)
Quick Summary
TDS on Google services like G-Suite and YouTube ads is generally covered under Section 194J @10% as it is treated as technical/IT services (SAC 998319). Some consider 194C, but most views support 194J deduction when used for business purposes.
The person availing the services of G suite is liable to deduct TDS as per the Income Tax provisions. The services provided by the Google is classified under ‘Other information Technology Service’ SAC 998319 and hence the deductor is liable to deduct TDS @ 10% under Section 194J.