Income Tax Deadlines: The month of December is once again going to be busy for the taxpayers because during this time many important tasks related to income tax will have to be completed. These include many tasks ranging from late return filing to paying TDS and advance tax, which taxpayers have to complete before the deadline in December. Let us give you this information through this news so that you do not miss out on doing any important work.
10th December
The Central Board of Direct Taxes (CBDT) has extended the date for filing ITR from 31 October 2025 to 10 December 2025. This extension is for those who have to get their accounts audited. This decision was taken after persistent demand from taxpayers as well as Chartered Accountants (CA) and various professional organizations.
In such a situation, returns filed till this date will be considered equal to returns filed on time and no late fee or penalty will be imposed on it. But taxpayers filing returns after this will have to pay late fees under Section 234F of the Income Tax Act, which can range from Rs 1,000 to Rs 5,000 depending on the income and date of filing.
15th December
Form 27C received in November 2025 will have to be uploaded by 15th December. Government offices will also have to submit Form 24G for TDS and TCS paid without challan. Apart from this, another big task is to pay the third installment of advance tax for the assessment year 2026–27.
TDS certificates for tax deducted under sections 194-IA, 194-IB, 194M and 194S in October should also be issued by this date. Meanwhile, while stock exchanges will have to submit Form 3BB for client code modification done in November.
30th December
Even on December 30, 2025, taxpayers have to complete many important tax related tasks. Recognized associations must file their Client Code Modification Statement for the month of November. Apart from this, taxpayers who have deducted TDS in November will have to submit TDS challan-cum-statement by this day. This ensures that all deductions made during the month are correctly reported and accounted for. In such a case, if you are a part of an international group or a resident constituent entity of a foreign company, you will have to submit Form 3CEAD.
31st December
December 31, 2025 is the last date to file belated or revised income tax return for assessment year 2025–26. That means, if you have missed the last date to file ITR in July-September, then this is your last chance. Overall, the month of December is very important for taxpayers because during this time many big tasks like ITR, TDS and advance tax have to be completed. If there is a slight mistake in this, you may have to face penalty, you may be sent a notice or there may be a delay in processing.
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