Synopsis: December 2025 is a crucial month for taxpayers. Key dates include 10 December for audit-based ITR filing, 15 December for multiple TDS and advance tax compliances, 30 December for important TDS and international group filings, and 31 December as the last date to file belated or revised ITRs for AY 2025–26.
December 2025: Key Income Tax Deadlines You Must Know
New Delhi: December is an important month for taxpayers as several income tax and TDS-related compliances fall due. These dates are relevant for individuals, companies, government offices, and international groups.
Here is a clear, date-wise breakdown of all major due dates.
10 December 2025 — Extended Deadline for Audit-Required ITR Filing
The first major deadline is 10 December 2025.
On this date, the following taxpayers must file their Income Tax Returns (ITR) for Assessment Year (AY) 2025–26:
- Corporate and non-corporate taxpayers whose accounts are subject to audit.
- Partners of firms whose accounts are audited.
- Spouses covered under Section 5A (in community of property states) where accounts are audited.
Originally, the due date was 31 October 2025, but it has now been extended to 10 December 2025.
15 December 2025 — Multiple Important Tax Compliances
15 December 2025 is a busy day for taxpayers, with several key obligations falling due on the same date.
Key actions required on 15 December:
- Upload Form 27C for the month of November 2025.
- Government offices must file Form 24G for November TDS and TCS payments made without challan.
- Pay the third installment of Advance Tax for AY 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 2025.
30 December 2025 — TDS & International Group Reporting
30 December 2025 brings another set of important compliances, particularly related to TDS and international groups.
Due on 30 December:
- Recognised associations must file the client code modification statement for November 2025.
- Submit the TDS challan-cum-statement for tax deducted in November 2025.
- Resident constituent entities of international groups must file Form 3CEAD if:
- The parent entity is not required to file the report in its home country, or
- India does not have an information exchange agreement with that country.
31 December 2025 — Last Date for Belated & Revised ITRs
The month ends with one of the most crucial deadlines: 31 December 2025.
This is the final day to:
- File belated ITRs for AY 2025–26.
- File revised ITRs for AY 2025–26, if the original return contained errors or omissions.
However, this is valid only if the assessment has not been completed before that date.
📌 Key Takeaway
December 2025 is packed with critical income tax deadlines, from audit-based ITR filing on 10 December to advance tax payments, TDS compliances, and the last chance to file belated or revised returns by 31 December. Taxpayers should mark these dates carefully to avoid penalties, interest, or compliance issues.
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