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) |
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