Google Ads are regulated from the U.S and According to the policy Indian publisher are considered as foreign publisher and Each foreign publisher other than U.S country they need to fill the Tax information details as once first time get credited 10 $ in the Google AdSense account, If they are not filling the Tax information then payment will be on the hold till that time.As information will be filled payment will be released immediately to the right person.
The Tax Information Page contains some set of questions, you need to choose “Yes” or “No” from following questions:
1. Are you a U.S Citizen, U.S resident alien, U.S Corporations, or a U.S Partnership
2. Do you own equipment in the U.S Related to your participation in AdSense?
(This includes owning a Hosting Service or Web server in the U.S. If you simply use or rent from a U.S Hosting Company, you can choose “No” to this question)
3. Do you have employees in the U.S Related to your participation in adsense?
(This includes employees involved in setting up and maintaining, marketing and supporting your site among other things)
If you are in other country other than U.S and not relate to all above said question, you may choose “No” as an Answer and press the button Continue.You will get the new screen and you need to enter your valid Name and this name will be considered as your digital signature for the future purpose and verification for issuing the payment. You may also read the Payment Guide section to understand better on Adsense Payment.
For the U.S, they need to fill the social security number and other details as well on Tax Information Page.
To Fill the Tax Information , Login in the Google AdSense account, Click on the My Account Tab.You will get the Tax Information Sub Tab.Click on Tax Information page and submit the Information.