Deadline Extended for Issuing TDS Certificates for December 2025 Quarter
- Document
- Circular Circular No. 2/2026
- Effective
- 31 March 2026
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Circular No. 2/2026 from the Central Board of Direct Taxes (CBDT) gives you more time to issue Tax Deducted at Source (TDS) certificates. This document exists because technical issues on the government portal made it difficult for businesses to meet the original deadline.
What has changed
How it worked before
Previously, you were required to issue TDS certificates—the proof that you deducted tax from payments—within a strict timeframe set by the Income-tax Rules. If you missed this window, you could face penalties for failing to provide the necessary documentation to the person you paid.
What has changed
The government has officially extended the deadline for issuing TDS certificates for the quarter ending 31 December 2025. You now have until 31 March 2026 to complete this task, and any certificate issued by this date will be considered on time.
Who this affects
This affects any business or individual who deducts tax from payments made to others, known as a deductor. If you are responsible for issuing TDS certificates for the quarter that ended on 31 December 2025, this change applies to you.
What you should do
You should use this extra time to generate and issue your TDS certificates through the e-filing portal. Ensure all your certificates are sent out by 31 March 2026 to remain compliant with the law.
The original document
| Issued by | IT |
|---|---|
| Document | Circular Circular No. 2/2026 |
| Full title | Circular No. 2/2026 |
| Effective | 31 March 2026 |
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