INCOME TAX2 Sept 2026
TDS Certificate Deadline Extended for Dec 2025 Quarter
Circular No. 2/2026 under Section 119 of the Income-tax Act extends the deadline for issuing TDS certificates under Section 203 for the quarter ending 31st December 2025. Deductors now have additional time to comply. This applies specifically to TDS certificates relating to that quarter. If you are a deductor, act within the revised timeline. If you are an employee, follow up on receiving your certificate.
Key Statutory Highlights
- Circular No. 2/2026 was issued under Section 119 of the Income-tax Act, 1961.
- The timeline for issuing TDS certificates under Section 203 is extended for the quarter ending 31 December 2025.
- The extension applies to TDS certificates for that specific quarter only.
Actionable Advice for Taxpayers / Founders:If you are a deductor yet to issue TDS certificates for the December 2025 quarter, use the extended timeline granted by the circular and ensure certificates are issued promptly. If you are an employee, follow up with your deductor to receive your certificate.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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