According to the information provided on google support (https://support.google.com/adwords/answer/2375370?hl=en)
TDS to deducted by grossing up but later on after submitting TDS Cetificate to them, credit will be given on your adword account.
Please read the follwing details for futher clarification.
About Tax Deducted at the Source (TDS)
TDS certificates are required every quarter. (More information can be found on the Income Tax Department of India website.)
Certificates for quarters ending in June, September, December, and March need to be issued by July 30th, October 30th, January 30th, and May 15th, respectively.
No TDS certificates for the previous financial year will be accepted if sent after April 30th of the current financial year. For example, all certificates for fiscal year 2013-14 should be sent no later than April 30, 2014.
Sending Tax Deducted at the Source (TDS) certificate
There are two ways to send us the TDS certificate:
- You can send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it'll be added to your account.
- You can send a signed hard copy of your TDS certificate, along with a cover letter that has your 10-digit customer ID, to the following address:
Attn : Google Finance Dept.,
B.M.S.I. Pvt. Ltd. (Arvato India),
15th Floor, Building No. 8, Tower C,
Infinity Towers, DLF Cyber City, DLF Ph - 2,
Gurgaon - 122002, Haryana. India.
Once you've sent the documents, contact us by email with the following details to get the credit:
- A digital copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
- Courier delivery receipt details
Google's Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:
Google India Pvt. Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore - 560 016