Income Tax Compliance Calendar for November 2025
November 2025 is a crucial month for taxpayers with key income tax deadlines, including TDS payments, audit reports, and return filings.
As the financial year 2024-25 moves into its final quarter, November 2025 brings a busy schedule of tax compliance deadlines for individuals, businesses, and professionals.
This month is particularly important due to the recent extensions announced by the Central Board of Direct Taxes (CBDT) through Circular No. 15/2025, dated 29 October 2025, which provides additional time for filing income tax returns and audit reports for certain categories of taxpayers.
7 November 2025
- Due date for deposit of Tax Deducted/Collected at Source (TDS/TCS) for the month of October 2025. Note: Government offices must deposit TDS/TCS on the same day when tax is paid without a challan.
- Due date for uploading Form 27C declarations received from buyers during October 2025.
10 November 2025
- Extended due date for furnishing tax audit reports under Section 44AB for AY 2025–26 (as per CBDT Circular No. 15/2025).
As per CBDT Circular No. 15/2025 dated 29 October 2025
- The due date for furnishing Income Tax Returns (ITRs) for assessees whose accounts are required to be audited under Section 44AB has been extended from 31 October 2025 to 10 December 2025.
- The due date for furnishing the tax audit report has been extended to 10 November 2025.
- Note: The circular currently covers assessees referred to in clause (a) of Explanation 2 to Section 139(1). Assessees covered under Section 92E (transfer pricing cases) continue to have the due date of 30 November 2025, pending further clarification from CBDT.
14 November 2025
- Due date for issue of TDS Certificates for tax deducted in September 2025 under the following sections:
- Section 194-IA – payment on transfer of certain immovable property.
- Section 194-IB – rent payments by individuals/HUFs not liable to audit.
- Section 194M – payments by individuals/HUFs for contractual or professional services.
- Section 194S – transfer of virtual digital assets (by specified persons).
15 November 2025
- Due date for furnishing Quarterly TDSCertificates (Form 16A) for the quarter ending 30 September 2025.
- Due date for furnishing Form 24G by Government offices where TDS/TCS for October 2025 was paid without a challan.
- Due date for furnishing Form 3BB by a stock exchange in respect of modified client codes for October 2025.
- Due date for furnishing a similar statement by a recognised association for modified client codes during October 2025.
30 November 2025
- Due date for furnishing challan-cum-statement for tax deducted in October 2025 under:
- Section 194-IA, Section 194-IB, Section 194M, and Section 194S (by specified persons).
- Due date for filing return of income for AY 2025–26 by assessees required to furnish a report under Section 92E (international or specified domestic transactions).
- Due date for furnishing Form 3CEAA (report by a constituent entity of an international group) for the accounting year 2024–25.
Why the November Calendar Matters
The month of November plays a crucial role in the tax compliance ecosystem for several reasons:
- It is the penultimate month of the calendar year when many key quarterly and annual filings converge.
- It includes statutory TDS and TCS deadlines, audit report submissions, and return filing dates for both domestic and international taxpayers.
- For corporates and large firms, this period often overlaps with finalisation of audit adjustments, transfer pricing reports, and year-end reconciliations, making compliance planning essential.
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With the CBDT’s recent extension, taxpayers now have a small but valuable window to complete pending audits and ensure the accuracy of filings before submission.
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