CBDT Order: TDS Certificate Issuance Extension for Quarter Ending Dec 2025 The Central Board of Direct Taxes (CBDT) has officially granted a TDS Certificate Issuance Extension for the third quarter (Q3) of the financial year 2025-26. This decision serves as a vital relief measure for tax deductors who have faced persistent technical difficulties on the government’s e-filing portal over the past several weeks.
Understanding the Extension
Under normal circumstances, Section 203 of the Income-tax Act, 1961, requires every person deducting tax at source to furnish a certificate (Form 16 or 16A) to the deductee. For the quarter ending December 31st, these certificates are typically due by mid-February. However, due to administrative challenges, the TDS Certificate Issuance Extension now moves this deadline to March 31, 2026.
Below is the complete, verbatim text of the official order issued by the Ministry of Finance.
Circular No. 2/2026
F. No.: 275/10/2026-IT (B)
Government of lndia/(भारत सरकार)
Ministry of Finance/(वित्त मंत्रालय)
Department of Revenue/(राजस्व विभाग)
Central Board of Direct Taxes/(केन्द्रीय प्रत्यक्ष कर बोर्ड)
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”).
CBDT extends the TDS certificate deadline to March 31, 2026, due to e-filing portal glitches.
2. 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.
3. 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 shell be treated as having been issued within the prescribed time.
(Rubal Singh)
Deputy Secretary, IT -Budget
CBDT
Key Analysis: Why this Extension Matters
The TDS Certificate Issuance Extension is more than just a date change; it is a statutory intervention under Section 119 of the Income-tax Act. This section empowers the CBDT to issue orders that relax the rigors of the law in cases of “genuine hardship.”
The “technical glitches” mentioned in the order refer to the instability some users experienced when attempting to validate TDS returns or download consolidated files from the TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal. Without this TDS Certificate Issuance Extension, many deductors would have been liable for a late fee of ₹100 per day under Section 272A(2)(g).
Impact on Deductors and Business Owners
For HR departments, accounts officers, and business owners, this extension provides a necessary window to ensure data integrity.
- Accuracy Over Speed: Use this extra time to cross-verify that the tax deducted matches the amounts reflected in the deductee’s Form 26AS.
- System Stability: As the e-filing portal stabilizes, deductors can now generate certificates without the fear of system time-outs or corrupted downloads that were prevalent earlier in the quarter.
- Compliance Status: Any certificate issued by the new March 31st deadline is legally considered “on time,” protecting the deductor from any adverse legal consequences.
Advice for Taxpayers (Deductees)
If you are an employee or a contractor waiting for your TDS certificate for the period of October–December 2025, please note the TDS Certificate Issuance Extension. Your employer or deductor now has until the end of March 2026 to provide these documents. Ensure you check your Annual Information Statement (AIS) after this date to confirm that all tax credits have been correctly uploaded by the deductor.
Summary of New Timelines
| Quarter Ending | Original Deadline | Extended Deadline |
| 31st December 2025 | 15th February 2026 | 31st March 2026 |
By staying informed about the TDS Certificate Issuance Extension, both deductors and deductees can ensure smoother financial planning and tax compliance for the upcoming assessment year.
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