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March 28, 2026
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BySteffy A
CBDT Extends TDS Certificate Due Date Extension Due to E-Filing Portal Glitches
The Central Board of Direct Taxes (CBDT) has issued Circular No. 02/2026 dated 25 March 2026, extending the due date for issuance of TDS certificates for the quarter ending 31 December 2025. This extension has been granted under Section 119 of the Income-tax Act, 1961, considering the technical issues faced by detectors on the income tax e-filing portal.
As per Section 203 of the Income-tax Act, 1961, every deductor is required to issue a TDS certificate within the prescribed time limit. These timelines are governed by Rule 31 of the Income-tax Rules, 1962.
However, CBDT received several representations highlighting delays in generating TDS certificates due to technical glitches on the e-filing portal. These system-related issues made it difficult for deductors to comply within the original deadline.
In view of the genuine hardship faced by deductors, CBDT has extended the due date for issuing TDS certificates up to 31 March 2026. It has also clarified that TDS certificates issued within this extended period will be treated as having been issued within the prescribed time limit and will remain fully valid and compliant.
Extension of Due Date
Taking into account the genuine hardship faced by taxpayers, CBDT has extended the due date as follows:
- Quarter: October to December 2025 (Q3 FY 2025-26)
- Original Due Date: 15 February 2026
- Extended Due Date: 31 March 2026
Key Highlights of the Notification
- Circular Number: 2/2026
- Date of Issue: 25th March 2026
- Relief Provided: Extension of due date for issuing TDS certificates
- Reason: Technical glitches on the income tax e-filing portal
Final Note
The latest CBDT notification and circular highlight the government’s responsive approach toward taxpayer concerns. Such CBDT Circulars play an important role in aligning compliance requirements with real-world challenges.
Staying updated with these Income Tax Updates is essential for avoiding penalties and ensuring smooth compliance under India’s Direct Tax system.
At Ebizfiling, we help businesses stay compliant with changing Tax Laws and handle TDS filings and certificate issuance accurately, so you never miss important deadlines.
Also read : Best TDS Software for Accountants in 2026
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