CBDT Extends Due Date to Issue TDS Certificate for Third Quarter Till March 31

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has issued a Circular No. 2/2026, dated March 25, 2026, regarding the deadline extension to issue a TDS certificate under section 119 of the Income Tax Act, 1961.

According to the circular, the government has extended the due date for the issuance of a Tax Deducted at Source (TDS) certificate for the 3rd Quarter (ending on December 31, 2025) till March 31, 2026, under section 203 of the Act read with rule 31 of the Rules. The government has taken this action in accordance with the powers granted under section 119 of the Income Tax Act. Only the TDS certificate issued within the extended time limit of March 31, 2026, will be considered as having been issued within the prescribed time.

The circular flagged that the government had been receiving communications from the deductors highlighting that they are facing technical glitches on the e-filing portal while generating and issuing their TDS certificates for the quarter ending December 31, 2025, within the prescribed time limit. To address this issue and to provide deductors some more time to comply with the deadline, the government decided to extend the due date to issue a TDS certificate.