Income Tax Deadlines in December You Need to Remember
December is one of the busiest months for taxpayers in India, with several critical income tax deadlines falling within a few weeks. Individuals, businesses, and government offices need to stay alert to avoid penalties, interest, and compliance issues.
Key Deadlines in December 2025:
December 10, 2025
- Extended deadline for filing Income Tax Returns (ITR) for audited corporate and non-corporate taxpayers.
- Partners of audited firms and spouses covered under Section 5A must also file by this date.
- The government extended the original deadline of October 31.
Anyone in the audit category must ensure their Income Tax Return for the Assessment Year 2025–26 is submitted by this date.
December 15, 2025
This month is important for those involved in TDS work, advance tax payments and reporting duties.
- Upload Form 27C for November by December 15, 2025.
- Government offices to submit Form 24G for TDS/TCS paid without a challan.
- Pay the third instalment of Advance Tax for Assessment Year 2026–27, which applies to both individuals and businesses
- Issue TDS certificates for October under Sections 194-IA, 194-IB, 194M, and 194S.
- Stock exchanges to furnish Form 3BB for November client code changes.
December 30, 2025
- Recognised associations to file client code modification statements for November.
- The taxpayer who deducted TDS in November must submit the TDS challan-cum-statement. This ensures that all deductions made during the month are properly reported and accounted for.
December 31, 2025
- Last date to file belated or revised ITR for Assessment Year 2025–26 (if assessment is not already completed).
- Missing this deadline may result in penalties, interest, and loss of certain taxpayer benefits.
Conclusion
December demands careful tax planning due to multiple overlapping deadlines. Timely completion of filings and payments helps avoid stress, penalties, and compliance issues. Maintaining a checklist or setting reminders can make the year-end tax process smoother and more efficient.
Author Bio
