CBDT news Circular No. 2/2026 · 01 Apr 2026
Official title
CBDT issued an order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the act for the quarter ending 31st December 2025. Click here to download.
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Check the official recordThe Central Board of Direct Taxes has extended the deadline for issuing Tax Deducted at Source certificates under section 203 of the Income-tax Act, 1961, for the quarter ending 31 December 2025. This extension follows reports of technical glitches on the e-filing portal that prevented deductors from meeting original statutory timelines. The Board, exercising its powers under section 119 of the Act, has set the new deadline for issuance to 31 March 2026. Certificates issued by this date will be considered as having been issued within the prescribed time limit.
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Circular No. 2/2026
F. No.: 275/10/2026-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes
New Delhi, dated 25th March, 2026
Subject: Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025 - reg.
Section 203 of the Income-tax Act, 1961 ("the Act") provides for issuance of TDS certificate. The time limits for issuance of TDS certificate is prescribed under Rule 31 of the Income-tax Rules, 1962 ("the Rules").
Representations have been received by the Central Board of Direct Taxes ("the Board") regarding delay in issuance of TDS certificates for the quarter ending 31st December, 2025, due to technical glitches on the e-filing portal. On account of such glitches, deductors have faced difficulties in generating and issuing the certificates within the prescribed time.
In view of the genuine hardship faced by the deductors, the Board, in exercise of its powers under section 119 of the Act, hereby extends the due date for issuance of TDS certificate under section 203 of the Act read with rule 31 of the Rules for the said quarter to 31st March, 2026. TDS certificate issued within the extended period shall be treated as having been issued within the prescribed time.
(Rubal Singh) Deputy Secretary, IT -Budget CBDT
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(Rubal Singh) Deputy Secretary, IT -Budget CBDT
