TDS certificate issuance deadline extended by Income Tax dept due to technical glitches on the e-filing ITR portal

The Central Board of Direct Taxes (CBDT) has acknowledged the issues and technical glitches on the e-filing income tax portal and has extended the TDS certificate issuance timeline for Q3 (quarter ending December 2025) to March 31, 2026.

In a circular (Circular No.2/2026)dated March 26, 2026, 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.”

CBDT also said that in view of the genuine hardship faced by the deductors, they have extended the due date for issuance of TDS certificate under section 203 of the Act read with rule 31 of the Rules for the said quarter to March 31, 2026. TDS certificate issued within the extended period shall be treated as having been issued within the prescribed time.


Section 203 of the Income-tax Act, 1961 provides for issuance of TDS certificates and the time limits for issuance of TDS certificate is prescribed under Rule 31 of the Income-tax Rules, 1962.

Section 203 of the Income-Tax Act, 1961 says that any person deducting tax at source (TDS) has to issue a TDS certificate to the person (deductee) from whose income the said TDS has been deducted. This TDS certificate serves as proof of deduction and enables the deductee to claim credit while filing their income tax return. Usually banks, employers and others issue this certificate to you.

Chartered Accountant Ashish Niraj, Partner, A S N & Company, said to ET Wealth Online: “Section 203 of the Income Tax Act 1961 requires issuance of TDS Certificate by the deductors."

According to Niraj, such TDS certificates contains name and TAN of deductor, the amount so deducted, the rate at which the tax has been deducted etc which enables taxpayers, pensioners, Bank FD holders etc to know the details of TDS deducted from them, by this they decide whether whats the amount of TDS, they compare whether the correct TDS had been reflected in certificate or not.

By knowing TDS details you also decide whether you need to deposit additional self assessment tax or not. Normally due date for form 16A is 15 Days from date of submitting the Quarterly return but due to system glitches many deductors were not able to provide TDS Certificates of the third quarter of 2025.

Niray says: "This extension of deadline will enable deductors to issue Certificates smoothly without worry of any fine and will also help the dedutees with required information.”