Income Tax Update: These 4 December Deadlines Are Crucial for Taxpayers — Check What You Must Do?
December brings four major tax deadlines covering ITR filing, advance tax payments, TDS certificates, challans, and forms for both domestic and international entities. Key dates include 10, 15, 30, and 31 December. Missing these deadlines may lead to penalties, so taxpayers must complete all filings on time.
Income Tax |
New Delhi: December is an important month for taxpayers. From belated and revised ITR deadlines to advance tax payments and multiple TDS-related compliances, several key dates have been fixed. These deadlines apply to individuals, companies, government offices, and international groups. Here is a clear breakdown of each important date.
10 December 2025 — Extended Deadline for Audit-Required ITR Filing
The first and most important deadline is 10 December.
On this day, corporate and non-corporate taxpayers whose accounts must be audited need to file their income tax returns for Assessment Year 2025–26.
This also includes partners of audited firms and spouses covered under Section 5A whose accounts are audited.
The government earlier set this deadline as 31 October but then extended it to 10 December.
15 December 2025 — A Day With Multiple Important Compliances
Several crucial tax-related tasks fall on 15 December, making it a busy day for taxpayers.
Key actions required:
- Upload Form 27C for the month of November 2025.
- Government offices must file Form 24G for November TDS and TCS payments (without challan).
- Payment of the third installment of Advance Tax for Assessment Year 2026–27.
- Issue TDS certificates under Sections 194-IA, 194-IB, 194M, and 194S for TDS deducted in October 2025.
- Stock exchanges must submit Form 3BB for client code modifications for November.
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30 December 2025 — Key TDS and International Filing Deadlines
On 30 December, the following compliances must be completed:
- Recognised associations must file the client code modification statement for November.
- Submit the TDS challan-cum-statement for tax deducted in November.
- Resident constituent entities of international groups must file Form 3CEAD, if the parent entity is not required to file the report or if India has no information exchange agreement with that country.
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31 December 2025 — Last Chance for Belated and Revised ITRs
The month ends with another crucial date.
31 December is the final day to file belated or revised ITRs for Assessment Year 2025–26, provided the assessment is not completed before that.
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