December is a crucial month for taxpayers, with several important financial and tax-related deadlines approaching.
From filing belated or revised Income Tax Returns (ITR) to paying advance tax and completing TDS compliances, there’s a lot to keep track of.
Here’s a simple guide to help you stay on top of key deadlines this month.
10 December 2025 — Final Date for Audit-Required ITR Filing
The first major deadline is 10 December 2025.
On this day, all corporate and non-corporate taxpayers whose accounts are subject to audit must file their ITRs for Assessment Year 2025–26.
This also includes partners of audited firms and spouses under Section 5A where an audit is applicable.
Originally, the deadline was 31 October, but the government extended it to give taxpayers extra time.
15 December 2025 — Busy Day for Tax Compliances
The 15th of December is a particularly busy day with multiple tax tasks due, including:
Uploading Form 27C for November 2025.
Government offices submitting Form 24G for TDS/TCS payments made without a challan.
Paying the third installment of Advance Tax for Assessment Year 2026–27.
Issuing TDS certificates under Sections 194-IA, 194-IB, 194M, and 194S for deductions made in October 2025.
Stock exchanges filing Form 3BB for client code modifications for November.
30 December 2025 — Key TDS & International Tax Filings
By 30 December, several TDS and international tax compliances must be completed:
Recognised associations must submit client code modification statements for November.
Submit TDS challan-cum-statement for tax deducted in November.
Resident entities of international groups must file Form 3CEAD, if required, especially when the parent entity isn’t obligated to submit such a report.
31 December 2025 — Final Deadline for Belated & Revised ITRs
The month ends with the 31 December 2025 deadline for filing belated or revised ITRs for Assessment Year 2025–26.
Missing this date can lead to penalties and loss of refund benefits, so it’s important to complete filings before year-end.
