The CBDT has issued Circular No. 2/2026 dated 25th March, 2026, in respect of issuance of TDS certificates for the quarter ending 31st December, 2025.
As per Section 203 of the Income-tax Act, 1961, TDS certificates are to be issued within the prescribed timelines under Rule 31 of the Income-tax Rules, 1962.
Representations were received regarding delay in issuance of TDS certificates for the said quarter due to technical glitches on the income tax e-filing portal, resulting in difficulties in generating and issuing certificates within the prescribed time.
Relief Provided
In exercise of powers under Section 119 of the Act, the CBDT has extended the due date for issuance of TDS certificates for the quarter ending 31st December, 2025 to 31st March, 2026.
Download the Official Circular:
To read the full details of Circular No. 2/2026, dated 25th March, 2026, you can download the official document from the following link: