Income Tax Compliance Calendar for December 2025

December is one of the most compliance-heavy months for taxpayers, businesses, and professionals in India. Multiple statutory obligations are falling due, ranging from income-tax returns and TDS compliances to advance tax instalments and reporting requirements, so taxpayers need to stay organised and updated.

The Central Board of Direct Taxes (CBDT) has also extended one of the significant deadlines for the month through Circular No. 15/2025 dated 29 October 2025, making it even more important to take note of the revised timelines.

1. December 10, 2025 – Extended Due Date for Filing Return of Income (AY 2025-26)

The filing deadline for Income-tax Returns (ITR) for Assessment Year 2025-26 has been extended from October 31, 2025 to December 10, 2025.

This extension applies to assessees not having international or specified domestic transactions, falling under the following categories:

• Corporate assessees
• Non-corporate assessees whose accounts are required to be audited
• Partners of firms whose accounts require audit
• Spouse of such partners (where section 5A applies)
• The relief is granted via Circular No. 15/2025, dated 29-10-2025.

This extended date provides additional time for completing audits and ensuring accurate filing of returns before the statutory deadline.

2. Important Compliances Falling Due on December 15, 2025

a) Uploading of Form 27C

Declarations received from buyers in Form 27C for the month of November 2025 must be uploaded. This relates to purchases where buyers declare that goods are used for manufacturing, processing, or producing goods and thus qualify for TCS exemption.

b) Filing of Form 24G by Government Offices

Government offices that have deducted tax during November 2025 must furnish Form 24G in cases where tax has been paid without the production of a physical challan.

c) Third Instalment of Advance Tax for AY 2026-27

Taxpayers liable to pay advance tax must deposit the third instalment by this date. Non-payment or short payment attracts interest under sections 234B and 234C.

d) TDS Certificates for October 2025 Transactions

The following TDS certificates for tax deducted in October 2025 must be issued:

• Section 194-IA – TDS on transfer of immovable property
• Section 194-IB – TDS on rent paid by individuals/HUFs (non-audit cases)
• Section 194M – TDS by individuals/HUFs on payments to contractors/professionals
• Section 194S – TDS on transfer of virtual digital assets (by a specified person)

e) Monthly Statement in Form 3BB

Stock exchanges must furnish Form 3BB for client code modifications made during November 2025.

3. Compliances Due on December 30, 2025

Several reporting and TDS-related obligations also fall due on this date:

a) Statement by Recognised Associations

Recognised associations must furnish statements relating to client code modifications for the month of November 2025.

b) Challan-cum-Statement for November TDS Deductions

The following challan-cum-statements must be submitted for TDS deducted in November 2025:

• Section 194-IB – TDS on rent
• Section 194M – TDS on specified payments by individuals/HUFs
• Section 194-IA – TDS on transfer of immovable property
• Section 194S – TDS on Virtual Digital Assets (by specified person)

c) Filing of Form 3CEAD (CbCR – Constituent Entity Reporting)

Indian resident constituent entities of an international group must file Form 3CEAD for the accounting year 1 January 2024 to 31 December 2024, when:

• The parent entity is not required to file a Country-by-Country Report (CbCR) under section 286(2), or
• The parent is resident in a country with which India has no agreement for exchange of such reports.

This is an important compliance for multinational enterprise groups having Indian subsidiaries.

4. December 31, 2025 – Last Date to File Belated or Revised ITR (AY 2025–26)

Taxpayers who missed the original ITR filing deadline or those needing to revise their previously filed returns must do so by December 31, 2025, provided no assessment has been completed by that date.

Post this date, belated or revised returns for AY 2025-26 cannot be filed.

Documents Required

A. For Income-Tax Return Filing (Due on 10 December 2025)

• Audited financial statements (Balance Sheet, P&L, Notes)
• Tax audit report (if applicable)
• Form 26AS, AIS, and TIS
• Bank statements for FY 2024–25
• Details of loans, advances, investments, and fixed assets
• Details of depreciation as per Income-tax Act
• Proofs of deductions under Chapter VI-A
• Details of any capital gains or other income
• Partner’s profit-sharing details (if partner in a firm)

B. For Advance Tax Payment (15 December 2025)

• Working of estimated taxable income for FY 2025–26
• Previous instalments paid (proof of challans)
• Business projections and income statements

C. For TDS Certificates (194-IA/IB/M/S)

• TDS challans and payment details
• Copies of sale deeds / rent agreements / invoices
• PAN/Aadhaar of deductee
• Payment details for October/November 2025

D. For Form 27C Upload

• Buyer’s signed Form 27C declarations
• Verification records for end-use of goods

E. For Form 24G (Government DDOs)

• TDS/TCS books of accounts
• DDO registration details
• Consolidated monthly TDS/TCS summary

F. For Form 3BB / Client Code Modification Statements

• Daily trade logs
• Client-wise transaction summaries
• Modification approval records

G. For Form 3CEAD (CbCR Reporting)

• Group structure chart
• Consolidated financial statements of the international group
• Inter-company transaction details
• Parent company reporting obligations
• Documentation supporting absence of exchange agreement

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