CBDT’s key statutory compliance timelines under the Income-tax Act, 1961 for the month of December 2025. Taxpayers—including individuals, corporates, firms, and Government offices—are advised to take note of the following important due dates to ensure timely submission of returns, statements, certificates and tax payments.
10 December 2025 –
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
Note: The due date of furnishing of Return of Income has been extended from October 31, 2025 to December 10, 2025, vide Circular no. 15/2025, dated 29-10-2025
15 December 2025 –
Uploading of declarations received in Form 27C from the buyer in the month of November, 2025
15 December 2025 –
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 –
Third instalment of advance tax for the assessment year 2026-27
15 December 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2025
15 December 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2025
15 December 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2025
15 December 2025 –
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 –
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 –
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 –
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 –
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 –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 –
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 –
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 –
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)
