Notification / Circular No.: Circular No. 2/2026 dated March 25, 2026
Applicable Act / Rule: Income-tax Act, 1961 and Income-tax Rules, 1962
The issuance of TDS certificates is mandated under section 203 of the Income-tax Act, 1961, with timelines prescribed under Rule 31 of the Income-tax Rules, 1962. These provisions apply to deductors responsible for issuing TDS certificates for each quarter. Representations were received regarding delays in issuance of TDS certificates for the quarter ending December 31, 2025, due to technical glitches on the e-filing portal, causing difficulty in timely generation and issuance.
The Central Board of Direct Taxes, in exercise of powers under section 119 of the Income-tax Act, 1961, has provided as under:
“the Board… 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 shall be treated as having been issued within the prescribed time.”
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