Tax calendar for December 2023 — Full list of activities you should complete this month

This is the due date for the deposit of tax deducted/collected for the month of November 2023. However, all sums deducted/collected by an office of the government shall be paid to the credit of the Central government on the same day when tax is paid without the production of an income-tax challan.

This is the due date for furnishing 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. Additionally, it is the deadline for payment of the third instalment of advance tax for the assessment year 2024-25​

Also, ​​the due date for issue of the TDS certificate for tax deducted under sections 194-IA, 194-IB, 194S and 194M in the month of October 2023 is December 15.

​This is also the due date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of November 2023.

This is the d​due date for furnishing challan-cum-statement in respect of tax deducted under sections 194-IB, 194M, 194S and 194-IA in the month of November 2023.

Taxpayers should also furnish 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.

This is the deadline for filing of belated/revised income tax return (ITR) for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023)