December Income Tax Deadlines – December is a crucial month for taxpayers, as several critical financial deadlines fall within it. From filing belated Income Tax Returns to linking Aadhaar with PAN, this is the final window to complete essential tasks before penalties, late fees, and interest apply. Tax experts suggest that those who have not yet completed these requirements should act immediately to avoid complications later.

Belated ITR Filing Deadline

Many taxpayers fail to file their original returns within the prescribed time for various reasons. For such individuals, the Income Tax Act offers an extended chance under Section 139(4). This provision allows a belated or revised return to be filed before the end of the financial year.

Last Date for Belated Returns

If a taxpayer missed the original ITR filing deadline of 15 December, they can still file a belated return until 31 December 2025. However, a late fee of up to ₹5,000 may be imposed. For taxpayers with an income below ₹5 lakh, the late fee is restricted to ₹1,000. Interest may also be charged on any outstanding tax liability.

Revised ITR Filing Option

Individuals who filed their returns on time but now want to correct errors or update details can submit a revised return by 31 December 2025. If additional tax liability arises during revision, the department may impose a further penalty of 25% to 50% on the due amount.

Tax Audit Return Filing Extended

Taxpayers who require a tax audit received significant relief this year, as the deadline for filing tax audit–based ITRs for the Assessment Year 2025–26 was extended from 31 October to 10 December.

This extension benefits individuals and businesses whose income tax filings include audit reports and detailed financial statements—for them, completing the process before the revised deadline is mandatory.

Aadhaar-PAN Linking Last Date

The government has made Aadhaar-PAN linking compulsory for individuals whose Aadhaar was issued on or before 1 October 2024. The final date to complete this process is 31 December 2025.

Failure to link Aadhaar with PAN may result in the PAN becoming inactive, affecting banking transactions, investments, and even ITR filing. To avoid disruptions, taxpayers are advised to complete the linking process as soon as possible.

How to Link Aadhaar with PAN?

  • Visit the Income Tax e-filing portal.
  • Select the “Link Aadhaar” option.
  • Enter your Aadhaar number, PAN, and registered mobile number.
  • Agree to validate the Aadhaar details with UIDAI. Once verified, a confirmation message will be displayed indicating that the link was successful.

Important Deadlines to Meet by 15 December

  • Taxpayers also need to complete several other compliance tasks by 15 December, including:
  • Uploading Form 27C declarations received from buyers for November.
  • Paying the third instalment of advance tax for Assessment Year 2026–27.
  • Issuing TDS certificates for tax deducted in October 2025.
  • Tax professionals recommend completing all pending tasks well before the deadlines to avoid last-minute delays or penalties.