Income Tax Deadlines December 2025 are extremely important for both individuals and businesses because several major compliances fall within the same month. December marks the final opportunity for taxpayers to file pending returns, complete TDS-related responsibilities, pay advance tax and ensure all statutory obligations are fulfilled before the financial year closes. Missing any of these deadlines can result in penalties, interest payments or even compliance notices from the Income Tax Department.
This comprehensive guide explains the four most important tax dates in December 2025 and why every taxpayer must mark them on their calendar.
December 10, 2025 – Extended ITR Filing Deadline for Audited Cases
The first major date under the Income Tax Deadlines December is December 10, 2025, which applies to all taxpayers whose accounts are subject to audit. This includes:
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Corporate taxpayers
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Non-corporate entities such as firms and LLPs
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Partners of audited firms
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Individuals under Section 5A (applies to certain spouses)
Although the original due date was October 31, 2025, the government extended the deadline to give taxpayers more time to complete their filings.
Anyone covered under the tax audit category must ensure that their Income Tax Return for AY 2025–26 is filed on or before this date to avoid penalties.
December 15, 2025 – Advance Tax, TDS Work & Reporting
Mid-month, December 15, is one of the busiest days within the Income Tax Deadlines December calendar. Several tasks converge on this day, making it one of the busiest deadlines for taxpayers, businesses, and government departments.
What must be completed by December 15?
Upload Form 27C for the month of November
Government offices must submit Form 24G for TDS/TCS payments made without a challan
Pay the third installment of Advance Tax for AY 2026–27
Issue TDS certificates for tax deducted in October under:
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Section 194-IA
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Section 194-IB
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Section 194M
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Section 194S
Stock exchanges must file Form 3BB for client code changes in November
Failure to comply can lead to interest under Section 234B/234C and delays in tax credit reconciliation.
December 30, 2025 – TDS Statement & Client Code Modifications
As the month approaches its end, December 30, 2025, brings additional reporting requirements.
Compliance due on this date:
Recognized associations must file the client code modification statement for November
Taxpayers who deducted TDS in November must submit the TDS challan-cum-statement
Submitting these documents on time ensures that all TDS entries are properly captured in Form 26AS and AIS, avoiding mismatches during assessments.
December 31, 2025 – Last Date for Belated or Revised ITR
The most crucial of all Income Tax Deadlines December 2025 is December 31, 2025. This is the final deadline to file belated or revised returns for AY 2025–26 (unless assessment is already completed).
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File belated Income Tax Returns for AY 2025–26
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Submit revised returns (only if assessment has not already been completed)
Missing this Income Tax Deadlines December may lead to:
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Late filing penalties
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Higher interest
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Loss of carry-forward benefits
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Delay or loss of tax refund
This deadline is extremely important because after December 31, no belated or revised return can be filed for the assessment year.
Why Income Tax Deadlines December Matters for Taxpayers
December is packed with deadlines, and completing tasks on time prevents unnecessary stress and helps maintain accurate tax records. A straightforward compliance checklist or digital reminder can make the entire process simpler.
Whether you’re an individual taxpayer, a business owner, or a government deductor, the key to hassle-free tax compliance is planning early and finishing December obligations before the last-minute rush.
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