Archive · 1 Dec 2025
December 2025 Tax Deadlines and Foreign Income Disclosures
In December 2025, there are important tax deadlines in India.
On 10 December, companies and others who need an audit must file their tax returns.
On 15 December, there are many tasks like uploading forms and paying taxes.
By 30 December, some tax forms must be submitted, especially for international groups.
Finally, on 31 December, people can still file late or corrected tax returns.
Additionally, the Income Tax department is urging taxpayers with undisclosed foreign income to revise their returns by 31 December to avoid penalties.
The NUDGE campaign is sending messages to remind people to disclose their overseas assets and income.
It's important to follow these rules to avoid problems with the tax authorities.
10 December 2025: Deadline for audit-required ITR filing for Assessment Year 2025–26.
15 December 2025: Multiple compliances including Form 27C upload, Form 24G filing, and third advance tax installment payment.
30 December 2025: Deadline for TDS challan-cum-statement submission and international group filings.
31 December 2025: Final day to file belated or revised ITRs for Assessment Year 2025–26.
31 December 2025: Deadline for taxpayers with undisclosed foreign income to revise their ITRs under the NUDGE campaign.
- Who
- Individuals, companies, government offices, international groups, taxpayers with undisclosed foreign income
- What
- Income tax deadlines, compliances, and foreign income disclosures
- When
- December 2025 (10th, 15th, 30th, 31st)
- Where
- India
- Why
- To meet tax filing, compliance, and foreign income disclosure requirements
- Deadline 1
- 10 December 2025 - Audit-required ITR filing
- Deadline 2
- 15 December 2025 - Multiple compliances
- Deadline 3
- 30 December 2025 - TDS and international filings
- Deadline 4
- 31 December 2025 - Belated/revised ITRs
- Applicability
- Individuals, companies, government offices, international groups
- Assessment Year for Deadlines
- 2025-26 and 2026-27
- Form 27C
- Upload for November 2025
- Form 24G
- Government offices file for November TDS/TCS
- NUDGE Campaign
- Non-intrusive Usage of Data to Guide and Enable
- Foreign Income Disclosure Deadline
- 31 December 2025
- First NUDGE Campaign Success
- 24,678 taxpayers revised returns, Rs 29,208 crore in foreign assets disclosed
- Foreign Income Reporting Period
- January 1 to December 31 of the relevant year
- ITR Forms for Foreign Income
- ITR-2 or ITR-3
- Penalties for Non-disclosure
- Several lakhs