Mitali
Quick Summary
Every taxpayer should keep in mind - these four tax compliance dates (10, 15, 30 and 31 December). Missing these deadlines could lead to interest, penalties, or compliance issues-so make sure your filings and payments are completed on time.
| Date | Compliance | Description |
| 10 December 2025 | ITR filing due date | Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply |
| 15 December 2025 | Upload Form 27C declarations | Uploading of declarations received in Form 27C from the buyer in the month of November, 2025 |
| 15 December 2025 | Furnish Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2025 has been paid without the production of a challan |
| 15 December 2025 | 3rd instalment of advance tax | Third instalment of advance tax for the assessment year 2026-27 |
| 15 December 2025 | Issue TDS certificate - immovable property | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2025 |
| 15 December 2025 | Issue TDS certificate - rent | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2025 |
| 15 December 2025 | Issue TDS certificate - certain payments by individuals/HUFs | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2025 |
| 15 December 2025 | Monthly client code modification statement - stock exchange | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2025 |
| 15 December 2025 | Issue TDS certificate - VDA by specified person | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of October, 2025 |
| 30 December 2025 | Client code modification statement - recognised association | Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of November, 2025 |
| 30 December 2025 | Challan‑cum‑statement - rent | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2025 |
| 30 December 2025 | Challan‑cum‑statement - certain payments by individuals/HUFs | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2025 |
| 30 December 2025 | Challan‑cum‑statement - immovable property | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2025 |
| 30 December 2025 | Form 3CEAD, also known as a 'Country by Country Report' (CbCR) - Indian constituent entity | Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2024 to December 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. |
| 30 December 2025 | Challan‑cum‑statement - VDA by specified person | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of November, 2025 |
| 31 December 2025 | Belated/Revised Return | Filing of belated/revised return of income for the assessment year 2025-26 for all assessee (provided assessment has not been completed before December 31, 2025) |
FAQ :
The key income tax compliance dates in December 2025 are the 10th, 15th, 30th, and 31st.
On 10 December 2025, the due date for filing the return of income for the assessment year 2025-26 applies to corporate assessees, non-corporate assessees whose accounts require auditing, and partners of such firms or their spouses.
On 15 December 2025, several deadlines fall, including uploading Form 27C declarations, furnishing Form 24G, the third instalment of advance tax for assessment year 2026-27, and issuing TDS certificates for immovable property, rent, certain payments by individuals/HUFs, and VDA by specified persons.
By 30 December 2025, you need to file client code modification statements for stock exchanges and recognised associations, furnish challan-cum-statements for rent, certain payments by individuals/HUFs, immovable property, and VDA by specified persons, and also furnish Form 3CEAD (Country by Country Report) for certain international groups.
The deadline for filing a belated or revised return of income for the assessment year 2025-26 is 31 December 2025, provided the assessment has not been completed before this date.
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