New Delhi: December is a crucial month for taxpayers as it marks the final stretch for several important financial and tax-related deadlines. From filing belated or revised income tax returns to making advance tax payments and completing TDS compliances, there’s a lot that individuals, businesses, and government offices need to keep track of. To help you stay on top of things, here’s a simple breakdown of all the key tax deadlines you need to remember this month.
The first big deadline of the month is 10 December 2025. On this day, all corporate and non-corporate taxpayers whose accounts are subject to audit must file their Income Tax Returns for Assessment Year 2025–26. This also includes partners of audited firms and spouses covered under Section 5A where audit is applicable. The original deadline was 31 October, but the government extended it to 10 December, giving taxpayers extra time to complete their filings.
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15 December is a particularly busy day for taxpayers, with several important tasks scheduled. Key compliances due on this date include:
– Uploading Form 27C for November 2025.
– Government offices must submit Form 24G for TDS/TCS payments made without challan for November.
– Payment of the third installment of Advance Tax for Assessment Year 2026–27.
– Issuing TDS certificates under Sections 194-IA, 194-IB, 194M, and 194S for TDS deducted in October 2025.
– Stock exchanges must file Form 3BB for client code modifications for November.
The next important date is 30 December 2025, when several TDS and global compliance filings must be completed:
– Recognised associations must file the client code modification statement for November.
– Submit the TDS challan-cum-statement for tax deducted during November.
– Resident constituent entities of international groups must file Form 3CEAD, if the parent entity is not obligated to submit such a report or if India does not have an exchange agreement with that country.
The month closes with a critical deadline. 31 December 2025 is the last date to file belated or revised Income Tax Returns for Assessment Year 2025–26, provided the assessment has not already been finalised. Missing this date can lead to penalties and loss of certain refund benefits.
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