Taxation & Compliance
December 2025 – Tax Calendar
| 7th Dec | Due date for deposit of Tax deducted/collected for the month of October, 2025 |
| 10th Dec
[Extended]* |
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 |
| 15th Dec | 3rd instalment of advance tax for the assessment year 2026-27 |
| 15th Dec | Due date for issue of TDS Certificate for tax deducted under section 194-IA; 194-IB; 194M & 194S in the month of October, 2025 |
| 30th Dec | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA; 194-IB; 194M & 194S in the month of November, 2025 |
| 31st Dec | 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) |
*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
Administrator
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