The Central Board of Direct Taxes (CBDT) on March 25, 2026, issued Extension of Due Date for Issuance of TDS Certificates for December 2025 Quarter.
Under Section 203 of the Income-tax Act, 1961, read with Rule 31 of the Income-tax Rules, TDS certificates must be issued within prescribed timelines. However, due to technical glitches on the e-filing portal, deductors faced difficulties in generating and issuing TDS certificates for the quarter ending December 31, 2025.
Considering the hardship, the Central Board of Direct Taxes (CBDT) has extended the due date for issuance of TDS certificates for this quarter to March 31, 2026. Certificates issued within this extended period will be deemed to have been issued within the prescribed timeline.
[Circular No. 02/2026]
