If you also pay income tax then the month of December is going to be very important for you. The government has fixed some special dates on which you will have to focus. If these dates are missed, penalties may be imposed. The most important and first deadline is 10 December 2025. On this day, income tax returns for the year 2025-26 have to be filed and all those people and companies whose accounts are required to be audited.
This also includes big companies, partners of partnership firms and those husbands and wives whose business comes under Section 5A and their accounts have been audited. Earlier this work was to be done by 31st October but the government extended the time to 10th December.
15 December 2025
Now comes 15th December 2025, you will have to do many important tasks on this day. First of all, Form 27C received in November 2025 will have to be uploaded. Government offices have to submit Form 24G without challan for TDS and TCS payment for November. Then, the third installment of advance tax has to be paid for the assessment year 2026-27. Certificates are to be issued under sections 194-IA, 194-IB, 194M and 194S for TDS deducted in October 2025. For client code modification for the month of November, Form 3BB has to be submitted to the stock exchanges.
30 December 2025
After this, the third date is 30 December 2025. On this day, recognized associations have to give the statement of client code change for November. This is also the last chance to submit the challan and statement of TDS deducted in November. If you are part of an international group, i.e. a resident constituent entity of a foreign company, then Form 3CEAD will have to be submitted. Resident constituent entities of international groups are also required to submit Form 3CEAD on the same day if the parent entity is not required to file reports or does not have an information exchange agreement with India.
31 December 2025
After this, the date of 31st December 2025 is also necessary. This is the last day of the month. On this day, you will get the last chance to file belated (late) and revised (corrected) ITR for assessment year 2025-26. But the condition is that your assessment has not been completed before. Meaning, if you missed the deadline of July or September then this is your last chance. Lakhs of people make a last minute rush on this day, but there is a problem due to heavy traffic.
The government has extended some deadlines, such as for audited returns, but care still needs to be taken. ITR, TDS, advance tax – these are all compliances, missing which can lead to penalty or legal issues. Keep checking the tax department portal, and if there is confusion, you can consult a chartered accountant.
