CBDT Extends Due Date for TDS Certificates (Q3 FY 2025–26) to 31 March 2026
The Central Board of Direct Taxes (CBDT), vide Circular No. 02/2026 dated 25 March 2026, has extended the due date for issuance of TDS certificates for the quarter ending 31 December 2025.
As per Section 203 read with Rule 31, TDS certificates are required to be issued within prescribed timelines. However, due to technical glitches in the e-filing portal, stakeholders faced genuine difficulties in timely generation and issuance of these certificates.
Considering these representations, CBDT has exercised its powers under Section 119 and: extended the due date to 31 March 2026.
It has been clarified that certificates issued within this extended timeline will be treated as issued within the prescribed due date.
The copy of the Circular is as under:
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