If you've filed your Income Tax Return (ITR) under the new regime for AY 2024-25, you can still choose the old regime for AY 2025-26. The old regime remains the default unless you actively opt out. Once you opt out of the old regime in the future, the new regime becomes your default for life, unless you have business income.
ITR-3 I have filled my IT return under new regeim for AY-2024-25. I want to filled my IT return under old regeim for AY-2025-26. Question is that can I filled in future my IT return under again in New regeim or old regeim become default for me lifetime.
02 September 2025
No, old regime will be default till you opt out from old regime by filing the form again. Once you opt out of old regime (in future), new regime will be default regime for life long or till you have any business income.