The Central Board of Direct Taxes (CBDT) reminds all taxpayers, deductors, and Government offices of the key statutory deadlines falling in the month of February 2026. Timely compliance with these requirements is essential for smooth tax administration and to avoid penalties under the Income-tax Act, 1961.
Due Dates for Issue of TDS Certificates – 14 February 2026
The following Tax Deducted at Source (TDS) certificates, pertaining to tax deducted during December 2025, are required to be issued on or before 14 February 2026:
- Section 194-IA – TDS on payment of consideration for transfer of immovable property (other than agricultural land).
- Section 194-IB – TDS on rent paid by certain individuals or HUFs.
- Section 194M – TDS on payment for contractual work, professional fees, etc., by individuals/HUFs (not required to deduct TDS under other provisions).
- Section 194S (by specified persons) – TDS on transfer of virtual digital assets.
Deductors are advised to ensure that all certificates are issued within the prescribed timeline to facilitate timely credit for the deductees.
Due Date for Furnishing Form 24G – 15 February 2026
Offices of the Government that have deposited TDS/TCS for January 2026, without production of a challan, must furnish Form 24G on or before 15 February 2026.
This submission enables appropriate book adjustments and accounting of tax remittances within the Government system.
Quarterly TDS Certificate for Q3 of FY 2025-26 – 15 February 2026
The due date for furnishing the Quarterly TDS Certificate for tax deducted on payments other than salary, for the quarter ending 31 December 2025, is 15 February 2026.
Deductors should ensure that all certificate-related information for Q3 is accurate, complete, and issued within the statutory timeline.
CBDT urges all stakeholders to adhere to the above due dates to ensure seamless compliance and avoid interest, late fees, or penalties as applicable under the Income-tax Act.
For further details, taxpayers may visit the Income Tax Department’s official portal or consult their tax professionals.
Source #CBDT
