TDS certificate deadline extended to March 31 as portal glitches hit issuance, says CBDT

The Central Board of Direct Taxes (CBDT) has extended the deadline for issuing TDS certificates for the third quarter of FY 2025–26 after taxpayers and deductors reported technical glitches on the income tax e-filing portal. The extension applies to the quarter ending December 31, 2025, and the new deadline for issuing the certificates is March 31, 2026, according to a circular issued on March 26, 2026.

The tax department said several representations were received regarding delays in generating TDS certificates due to system-related issues on the portal, which made it difficult for deductors to issue the documents within the prescribed time. Considering the genuine hardship faced, the Board allowed additional time and clarified that certificates issued within the extended deadline will be treated as valid.

CBDT said: “Representations have been received by the Central Board of Direct Taxes regarding delay in issuance of TDS certificates for the quarter ending 31st December, 2025, due to technical glitches on the e-filing portal.  On account of such glitches, deductors have faced difficulties in generating and issuing the certificates within the prescribed time.”

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In a circular (Circular No. 2/2026) dated March 26, 2026, CBDT said that technical glitches on the e-filing portal prevented deductors from generating and issuing TDS certificates within the prescribed timeline.

Under Section 203 of the Income-tax Act, 1961, any person who deducts tax at source must issue a TDS certificate to the taxpayer from whose income the tax has been deducted. The timelines for issuing these certificates are specified under Rule 31 of the Income-tax Rules, 1962.

A TDS (Tax Deducted at Source) certificate is an official document issued by the deductor—such as an employer, bank, or other entity—confirming that tax has been deducted and deposited with the government on behalf of the taxpayer. It is required for claiming credit of the deducted tax while filing the Income Tax Return (ITR).

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There are different types of TDS certificates depending on the nature of income. Form 16 is issued for salary income, Form 16A for non-salary income such as interest, rent or commission, and Form 16C for tax deducted on rent. These certificates contain details such as the PAN of the taxpayer, TAN of the deductor, amount of tax deducted and date of deposit.

Normally, Form 16A must be issued within 15 days of filing the quarterly TDS return. However, due to the recent portal issues many deductors were unable to meet the deadline, and the extension is expected to help complete compliance without penalties.