Major Deadlines Loom: UPS Opt-In and Life Certificate Submission by Nov 30

As November 30, 2025, approaches, several critical deadlines require immediate attention from taxpayers and pensioners in India. This date marks the cutoff for various essential tasks, including opting into the Unified Pension Scheme (UPS), submitting the annual Jeevan Pramaan life certificate, and filing tax-related documents.

November 30, 2025 stands out as a significant date for both central government employees and pensioners. The Finance Ministry recently extended the deadline for opting into the UPS by two months, pushing it from September 30 to the end of November. Under this scheme, employees are required to contribute 10 percent of their basic salary and dearness allowance, with the government contributing 18.5 percent. This is a departure from the old pension scheme, which provided a pension equal to 50 percent of an employee’s last basic pay without requiring contributions.

Pensioners must ensure they submit their life certificate, or Jeevan Pramaan, between November 1 and November 30 to avoid disruptions in their pension payments. Notably, senior citizens aged 80 and above have the option to submit their certificates starting from October 1, 2025, which allows them to fulfill this requirement earlier.

Convenient Options for Life Certificate Submission

The India Post Payments Bank (IPPB) introduced the Doorstep Service of Digital Life Certificate in 2020, facilitating the issuance of Jeevan Pramaan through Aadhaar-enabled biometric authentication. This initiative aims to streamline the process for pensioners, allowing them to obtain their digital life certificates easily through various Jeevan Pramaan Centres, which are operated by Common Service Centres (CSCs), banks, and government offices. Additionally, pensioners can generate the certificate using a client application on PCs, mobile devices, or tablets, making it hassle-free.

Beyond pension-related tasks, November 30 is also the deadline for several tax-related submissions. Taxpayers need to file their challan-cum-statements for Tax Deducted at Source (TDS) for deductions made in October 2025 under Sections 194-IA, 194-IB, 194M, and 194S. Furthermore, those required to furnish reports under Section 92E for international or specified domestic transactions must complete their Income Tax Return (ITR) filings for the Assessment Year 2025–26.

Additionally, constituent entities of international groups are required to file their Form 3CEAA reports for the accounting year 2024–25 by the same deadline. Missing these deadlines could lead to financial penalties and complications for both individual taxpayers and organizations.

As the end of November draws near, it is essential for affected individuals to prioritize these tasks to ensure compliance and avoid any interruptions or penalties related to their pension payments or tax obligations.