ITR, TDS: Big news for taxpayers. December is considered one of the busiest months for income tax payers. This month marks several important income tax deadlines. From filing delayed returns to completing TDS and depositing advance tax, many responsibilities need to be fulfilled in December. Here’s a simple and understandable breakdown of all the key dates for December 2025.
December 10, 2025
December 10th is a crucial date. This is an extended deadline for all taxpayers whose accounts are audited, whether corporate or non-corporate. This includes partners of audited firms and spouses covered under Section 5A.
The original deadline was October 31st, but the government extended it. If your account is audited, you must file your income tax return (ITR) for assessment year 2025–26 by this date.
December 15, 2025
The middle of the month, December 15th, is considered the most important date. Several tax-related obligations must be fulfilled on this day:
Uploading Form 27C for the month of November
Submission of Form 24G of TDS/TCS by Government Departments (for tax deposited without challan)
Depositing the third installment of advance tax is applicable to both individuals and businesses.
Issuance of TDS certificate for TDS deducted in the month of October (under sections 194-IA, 194-IB, 194M and 194S)
Submission of Form 3BB by stock exchanges in respect of November client code change
December 30, 2025
December 30th is also a crucial date. Recognized associations are required to submit their Client Code Modification Statement for the month of November.
It is necessary to submit challan-cum-statement for TDS made in the month of November, so that the record of TDS for the entire month is complete.
December 31, 2025
The last day of the year is crucial. This is the last date to file delayed or revised income tax returns for assessment year 2025–26, unless the department has already completed your assessment. If you miss this deadline:
You may have to pay a penalty and interest.
Refunds may be delayed
Some tax benefits may also be lost.
Why is December so important?
December has a series of deadlines, so it’s crucial to plan ahead. Completing these tasks on time can save you stress, penalties, and unnecessary tax problems.
