Here is the comprehensive Income Tax compliance schedule for December 2023. It is crucial to keep in mind these deadlines to prevent unwarranted penalties. Comprehending and following the specified income tax due dates in your country is vital to steer clear of late filing penalties and interest fees.
These deadlines can vary based on the taxpayer’s category, the specific tax forms to be filed, and any potential extensions. Consequently, it is imperative to consult the relevant tax authority for the most accurate and up-to-date information regarding income tax due dates.
| S. No. | Date | |
| 1 | Due date for deposit of Tax deducted/collected for the month of November, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | Dec 7 |
| 2 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2023 has been paid without the production of a challan | Dec 15 |
| 3 | Third instalment of advance tax for the assessment year 2024-25 | Dec 15 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2023 | Dec 15 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2023 | Dec 15 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2023 | Dec 15 |
| 7 | 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, 2023 | Dec 15 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2023 Note: Applicable in case of specified person as mentioned under section 194S | Dec 15 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2023 | Dec 30 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2023 | Dec 30 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2023 | Dec 30 |
| 12 | Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) 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. | Dec 30 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2023 Note: Applicable in case of specified person as mentioned under section 194S | Dec 30 |
| 14 | Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023) | Dec 31 |
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