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Key Financial Deadlines And Rule Changes In December 2025: All You Need To Know
Key Financial Deadlines And Rule Changes In December 2025: All You Need To Know
A series of major financial deadlines are coming up in December for bank customers, pensioners, PAN card holders and taxpayers. From SBI discontinuing its mCASH service, to the last date for life certificate submission, to critical Income Tax deadlines for ITR filing, several rules are changing. December will also see important compliance dates for PAN–Aadhaar linking and a final opportunity for central government employees to switch from NPS to the Unified Pension Scheme (UPS).
Here's your complete December guide to every major deadline, rule change and compliance requirement:
Key Deadlines Ending November 30, 2025
1. SBI to discontinue mCASH service: The State Bank of India will discontinue its mCASH sending and claiming facility on OnlineSBI and YONO Lite after November 30, 2025. Once discontinued, customers will no longer be able to send money without beneficiary registration or receive funds via an mCASH link or app. SBI has advised users to switch to secure, mainstream digital payment modes like UPI, IMPS, NEFT and RTGS for all future transfers.
2. Last date to submit Life Certificate (Jeevan Pramaan Patra): Government pensioners must submit their Life Certificate by November 30, 2025 to ensure uninterrupted pension credit. The Jeevan Pramaan Patra, a biometric Aadhaar-based digital certificate, can be submitted through doorstep services, banks, post offices or the digital app. Failure to submit this certificate could lead to temporary stoppage of monthly pension disbursal.
3. Deadline to switch from NPS to UPS: Employees who wish to move from the National Pension System (NPS) to the Unified Pension Scheme (UPS) must apply before November 30, 2025. Requests can be submitted through the CRA system or physically via the nodal office.
Major Income Tax Deadlines In December 2025
1. December 10, 2025- ITR deadline for tax audit cases: The CBDT has extended the deadline for furnishing the Income Tax Return for tax audit cases to December 10, 2025 (AY 2025-26). This applies to assessees covered under clause (a) of Explanation 2 to Section 139(1), whose original due date was October 31.
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2. December 31, 2025- Last date to file Belated ITR: Taxpayers who missed the original ITR filing deadline still have time to submit a belated return under Section 139(4). For FY 2024–25, the last date to file a belated ITR is December 31, 2025. Filing after this date is not permitted and non-filers may face penalties, interest and loss of refunds.
3. December 31, 2025- PAN–Aadhaar linking deadline: The Income Tax Department has extended the deadline to December 31, 2025 for PAN holders who were issued a PAN using an Aadhaar enrolment ID before October 1, 2024. They must complete the Aadhaar–PAN linking process to avoid their PAN becoming inoperative.
Source: News18
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