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New Delhi .For income tax payers, the month of December is to complete many important financial tasks. This month are the last dates for filing delayed income tax returns, linking Aadhaar with PAN. If these tasks are not done on time, late fees, interest and hefty fine penalties may apply. Experts say that for those who have not yet completed this work, this is the last chance for them.
1. Last chance to file income tax return
If for some reason a taxpayer has not been able to file the income tax return within the stipulated time, then he has another chance. You can file delayed and revised returns under Section 139(4) of Income Tax.
1. Delayed Returns
This option is for those taxpayers who could not file the original income tax return by the deadline of September 15. Now they can fill it till 31 December 2025. With this, a maximum late fee of Rs 5,000 will be charged. However, for those with income less than Rs 5 lakh, the fee will be Rs 1,000 and interest on the outstanding tax.

2. Revised Returns
Taxpayers who had filed returns on time, but now want to make amendments or correct mistakes, can also file updated returns (ITR-U) till December 31. If any tax liability is incurred, an additional penalty of 25 percent to 50 percent may apply.

2. File up to 10 returns in tax audit cases
This year the government has given relief for those facing tax audit. The Income Tax Department has extended the deadline for filing ITR for assessment year 2025-26 from October 31 to December 10, 2025. This relief is a relief to all taxpayers whose returns contain audited and financial statements. They will have to complete the filing by this extended date.

3. Last chance for Aadhaar-PAN linking
For individuals whose Aadhaar was created on or before October 1, 2024, it is mandatory to link it with PAN. This process will have to be completed by 31 December 2025. If not linked, PAN may become inoperative. This may affect banking and investment transactions and may cause difficulty in filing income tax returns. To avoid this risk, link Aadhaar-PAN before the due date.

link like this
1. Visit the e-filing website of the Income Tax Department and click on the ‘Link Aadhaar’ option.

2. Enter your Aadhar and PAN card numbers.
3. Enter the registered mobile number and click on ‘I agree to validate my Aadhaar details with UIDAI’.

4. Once the process is complete, you will get a message of successful linking of PAN-Aadhaar.

this also method
PAN can also be linked to Aadhaar through SMS. For this, message UIDPAN 12 Digit Aadhaar 10 Digit PAN to 567678 or 56161 from the registered mobile number.

Dispose of them by December 15th
1. The date for uploading the declaration received from the buyer in Form 27C in the month of November is 15th December.

2. The last date for depositing the third installment of advance tax for the assessment year 2026-27 is also 15 December.

3. The last date for issuance of TDS certificate for tax deducted in October 2025 is also December 15.