The month of December is going to be a busy period for taxpayers, as several important income tax-related tasks must be completed.
These include late filing of returns, paying TDS, uploading forms, and paying advance tax. Completing these tasks on time is necessary to avoid penalties.
December 10: Extended ITR Filing Deadline
The Central Board of Direct Taxes (CBDT) has extended the income tax return (ITR) filing deadline for taxpayers whose accounts require auditing.
The last date has been moved from October 31, 2025, to December 10, 2025.
This extension was granted due to repeated requests from taxpayers, chartered accountants (CAs), and professional bodies.
Returns filed on or before December 10 will be treated as filed on time.
No late fees or penalties will apply for returns submitted by this date.
Returns filed after December 10 will attract a late fee under Section 234F, ranging from ₹1,000 to ₹5,000, depending on income and filing date.
December 15: Multiple Compliance Tasks
Several deadlines fall on December 15, 2025:
Upload Form 27C received during November 2025.
Government offices must submit Form 24G for TDS/TCS payments made without an invoice.
Taxpayers must pay the third installment of advance tax for assessment year 2026–27.
TDS certificates for tax deducted in October under Sections 194-IA, 194-IB, 194M, and 194S must be issued.
Stock exchanges must submit Form 3BB for client code modifications made in November.
December 30: TDS and Compliance Filings
By December 30, 2025, taxpayers must finish several tasks:
Recognized associations must file their client code modification statements for November.
Taxpayers who deducted TDS in November must submit their TDS challan-cum-statement.
Entities that are part of an international group or are resident constituent entities of a foreign company must file Form 3CEAD.
December 31: Final Date for Belated and Revised Returns
The last date to file belated or revised ITR for assessment year 2025–26 is December 31, 2025.
If you missed the ITR filing deadlines in July or September, this is your final opportunity to file or correct your return.
Since December includes many important tax tasks such as ITR filing, TDS compliance, and advance tax payment, taxpayers must complete all work carefully.
small errors may lead to penalties, notices, or delays in processing.
