December 2025 Income Tax Deadlines: Key Dates for Filing and Payments

December 2025 Income Tax Deadlines: Key Dates for Filing and Payments

• December 10, 2025: Extended Income Tax Return (ITR) Filing Deadline

  • This is the due date for filing the return of income for Assessment Year (AY) 2025-26 for specific categories of assessees who do not have any international or specified domestic transactions. This deadline applies to:

    • Corporate assessees.

    • Non-corporate assessees whose books of account are required to be audited.

    • Partners of a firm whose accounts require auditing, or the spouse of such a partner where Section 5A applies.

  • Note: This date was an extension from the original October 31, 2025, deadline.

• December 15, 2025: Advance Tax and Monthly Reporting/Certificates

  • Advance Tax: Due date for the Third Instalment of Advance Tax for Assessment Year (AY) 2026-27.

  • Government TDS/TCS Reporting: Due date for furnishing Form 24G by a Government office that paid TDS/TCS for November 2025 without a challan.

  • TCS Declarations: Due date for uploading declarations received in Form 27C from the buyer during the month of November 2025.

  • TDS Certificates (October Deductions): Due date for issuing TDS Certificates for tax deducted in October 2025 under Sections 194-IA (property transfer), 194-IB (rent by individuals/HUF), 194M (contract, commission, etc.), and 194S (virtual digital assets by specified persons).

  • Stock Exchange Reporting: Due date for furnishing a statement in Form no. 3BB by a stock exchange regarding transactions where client codes were modified in November 2025.

• December 30, 2025: TDS/TCS Challan-cum-Statement and International Reporting

  • TDS Challan-cum-Statement (November Deductions): Due date for furnishing the challan-cum-statement for tax deducted in November 2025 under Sections 194-IA, 194-IB, 194M, and 194S.

  • Recognised Association Reporting: Due date for furnishing a statement by a recognised association regarding transactions where client codes were modified in November 2025.

  • Country-by-Country Reporting (CbCR): Due date for furnishing the report in Form No. 3CEAD by a resident constituent entity for the reporting accounting year (assuming Jan 1, 2024, to Dec 31, 2024) if the parent entity is not required to file a report under Section 286(2) or is a resident of a country with no agreement for exchange of the report.

• December 31, 2025: Belated/Revised ITR Filing

  • Due date for filing a belated or revised return of income for Assessment Year 2025-26 for all assessees, provided the assessment has not been completed before this date.