Circular No. 2/2026 — Order under section 119 for extension of timeline for issuance of TDS certificate under section 203 for the quarter ending 31st December 2025

Published: 25 Mar 2026

Status: ✔ In force

Number: 2/2026

In plain English

Order under section 119 for extension of timeline for issuance of TDS certificate under section 203 for the quarter ending 31st December 2025. Official CBDT circular No. 2/2026, dated 25 Mar 2026.

The official document

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Official CBDT circular No. 2/2026 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

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