The Central Board of Direct Taxes (CBDT) has extended the due date for issuance of Tax Deducted at Source (TDS) certificates for the quarter ending December 31, 2025.
The decision has been taken through an order issued under Section 119 of the Income-tax Act, 1961, empowering the Board to grant relaxation in genuine hardship cases.
As per existing provisions under Section 203 of the Act read with Rule 31 of the Income-tax Rules, TDS certificates are required to be issued within prescribed timelines. However, the CBDT acknowledged that multiple representations were received from stakeholders highlighting delays caused by technical glitches on the income-tax e-filing portal.
Due to these system-related issues, deductors faced practical difficulties in generating and issuing TDS certificates within the original deadline.
Taking note of the challenges, the Board has now extended the deadline for issuance of TDS certificates for the December 2025 quarter to March 31, 2026.
Importantly, the CBDT clarified that TDS certificates issued within this extended period will be deemed to have been issued within the prescribed time limit, thereby protecting deductors from potential penal consequences.
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