Important Update: CBDT Extends Deadline for Q3 TDS Certificate Issuance to March 31, 2026 [Read Circular]

The Central Board of Direct Taxes (CBDT) has extended the deadline for furnishing Tax Deducted at Source (TDS) certificates for the third quarter (Q3) of the financial year 2025-26. This has been done in view of technical difficulties being faced on the income tax e-filing portal.

As per the circular, the due date for issuing TDS certificates in Form 16A for the quarter ending December 31, 2025,has now been extended to March 31, 2026. The Board observed that several deductors faced difficulties in downloading and generating TDS certificates due to persistent system-related issues, thereby impacting timely compliance.

This provides much needed relief, as the CBDT has clarified that no penal consequences will attach for the delay in the issue of TDS certificates, provided they are furnished within the extended timeframe. This ensures that deductors are not penalized for delays that are beyond their control.

Key Highlights of the Circular are as follows:

• CBDT extends due date for issuance of Q3 TDS certificates (Form 16A)
• Revised due date notified for March 31, 2026
• The extension is applicable for the quarter ending December 31, 2025
• The extension is allowed due to technical glitches on the e-filing portal
• There will not be any penal consequences if the compliance is completed within the extended due date.

The extension is expected to benefit a wide spectrum of taxpayers, including companies, firms, and professionals, while also safeguarding the interests of deductees who rely on timely TDS certificates to claim tax credits while filing their income tax returns.

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