MOHAN & CHANDRASEKHAR
Chartered Accountants
Hosur | Bengaluru | Chennai
Date: 26th March 2026
Subject: Extension of Due Date for Issuance of TDS Certificates under Section 203 of the Income-tax Act, 1961 for Q3 FY 2025-26 (Quarter ending 31st December 2025)
Reference: CBDT Circular No. 2/2026 dated 25th March 2026 [F. No. 275/10/2026-IT (B)]
We bring to your kind attention CBDT Circular No. 2/2026 dated 25th March 2026 issued under the powers conferred by Section 119 of the Income-tax Act, 1961 (“the Act”), whereby the Central Board of Direct Taxes (“CBDT”) has extended the due date for issuance of TDS certificates under Section 203 of the Act, read with Rule 31 of the Income-tax Rules, 1962, for the quarter ending 31st December 2025.
1. Background
Section 203 of the Act requires every deductor to furnish a TDS certificate to the deductee within the time prescribed under Rule 31 of the Income-tax Rules, 1962. For the quarter ending 31st December 2025 (Q3 of FY 2025-26), the original due date for issuance of TDS certificates (Form 16A) was 15th February 2026.
2. Issue Faced by Deductors
The CBDT acknowledged that representations were received from deductors highlighting difficulties in generating and issuing TDS certificates for Q3 FY 2025-26 within the prescribed time. The delay was attributed to technical glitches on the Income Tax e-filing portal, which prevented timely generation and download of the certificates.
3. Relief Granted
In view of the genuine hardship faced by the deductors, the CBDT has now extended the due date for issuance of TDS certificates under Section 203 read with Rule 31 for the quarter ending 31st December 2025 to 31st March 2026.
The Circular further clarifies that TDS certificates issued within this extended period shall be treated as having been issued within the prescribed time. This means that no adverse consequences or penal provisions on account of delayed issuance shall apply, provided the certificates are issued on or before 31st March 2026.
4. Key Takeaways and Action Points
- All deductors who could not issue TDS certificates (Form 16A) for Q3 FY 2025-26 within the original due date must ensure that the same are generated and issued on or before 31st March 2026 without fail.
- There is no indication of any further extension beyond 31st March 2026. Deductors are therefore advised to act immediately and not wait until the last date.
- Deductees who have not yet received their TDS certificates for Q3 FY 2025-26 may note that the extended timeline provides their deductors time until 31st March 2026 to furnish the same.
- The extension is specifically on account of portal glitches and applies only to the issuance of TDS certificates. The due dates for filing TDS returns (Form 26Q/24Q) for Q3 FY 2025-26 remain unaffected by this Circular.
We trust the above is useful. Should you require any clarification or assistance, please do not hesitate to reach out to us.
For MOHAN & CHANDRASEKHAR
Chartered Accountants
Hosur | Bengaluru | Chennai
Disclaimer: This circular is issued for informational purposes only and does not constitute professional advice. While every effort has been made to ensure accuracy, readers are advised to refer to the original CBDT Circular No. 2/2026 and consult their tax advisors for specific guidance.