Extension of Due Date for issuing TDS Certificates
Extension of Due Date for Issuing TDS Certificates for Quarter Ending 31 December 2025
The Income-tax Act, 1961 requires deductors to issue Tax Deducted at Source (TDS) certificates to deductees. This requirement is provided under Section 203 of the Act, while the time limit for issuing such certificates is specified under Rule 31 of the Income-tax Rules, 1962.
Issue Faced by Deductors
The Central Board of Direct Taxes (CBDT) received several representations highlighting delays in the issuance of TDS certificates for the quarter ending 31 December 2025. The delay was primarily attributed to technical issues experienced on the income-tax e-filing portal, which prevented many deductors from generating and issuing the certificates within the prescribed time frame.
Relief Provided by CBDT
Considering the difficulties faced by deductors and to mitigate genuine hardship, the CBDT has exercised its authority under Section 119 of the Income-tax Act, 1961 to provide relief.
Accordingly, the deadline for issuing TDS certificates for the quarter ending 31 December 2025 has been extended up to 31 March 2026.
Validity of Certificates Issued Within Extended Time
Any TDS certificate issued within this extended deadline will be regarded as validly issued within the prescribed time limit under the applicable provisions of the Act and Rules.
Also Read: FAQs and Guidance notes on Forms under Income-tax Rules, 2026
Read More: Union Budget 2026 – CA Cult
