TDS certificate timeline extended for portal-related delays, with certificates issued in the extended period treated as timely. Section 119 of the Income-tax Act, 1961 extends the due date for issuance of TDS certificates under section 203 read with rule 31 for the quarter ending 31 December 2025. The extension is granted because deductors faced delays caused by technical glitches on the e-filing portal, which impeded timely generation and issue of certificates within the prescribed period. The revised due date is extended to 31 March 2026, and any TDS certificate issued within the extended period is to be treated as having been issued within the prescribed time.