It shall be deducted under section 194C since there is a contract for data storage, retention and manipulation. 194J is for technical services by humans, whereas this is not your case. Also, 194-I is for physical rental services offered which is not our case either.
TDS credits are only applicable to Google Cloud India customers as laid out by the Terms of Service. under sec 194J. Any payment covered under this section shall be subject to TDS at the rate of 10%.
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