CBDT Order: Extension of Timeline for Issuance of TDS Certificates for Quarter Ending December 2025 (सीबीडीटी आदेश : दिसंबर 2025 को समाप्त तिमाही के लिए टीडीएस प्रमाणपत्र जारी करने की समयसीमा में विस्तार)
Circular No. 2/2026 F. No.: 275/10/2026-IT (B) Government of lndia/( भारत सरकार ) Ministry of Finance/( वित् त मंत्रालय ) Department of Revenue/( राजस् व विभाग ) Central Board of Direct Taxes/( केन् द्रीय प्रत् यक्ष 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”). 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, deductor...