The Central Board of Direct Taxes (CBDT) has issued Circular No. 02/2026 to provide relief to deductors facing technical difficulties in generating TDS certificates for the quarter ending 31 December 2025.

The circular extends the due date for issuance of TDS certificates under Section 203 of the Income-tax Act, 1961. Further, CBDT has exercised its powers under Section 119 to remove genuine hardship caused by glitches on the income tax e-filing portal.

Background of TDS Certificate Requirement

Section 203 of the Income-tax Act mandates issuance of TDS certificates to deductees. Additionally, Rule 31 of the Income-tax Rules prescribes the time limit within which deductors must issue such certificates.