When a payment is made to Google India or Facebook India for online advertisements and tax is deducted from such payment, the deductor must claim a refund of TDS from Google India or Facebook India because, in these cases, the deductor must first deposit the tax into the government’s account out of his own pocket and then claim credit or reimbursement from them.This is true whether you are registered with a Google entity registered in India or a Google entity registered outside of India.
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