This discussion clarifies that you cannot switch from the old tax regime to the new one (under Section 115BAC) by filing a revised return for the same financial year. If you attempt to do so, any resulting tax demand will be considered genuine. It's important to choose your tax regime correctly when filing your original return.
11 March 2024
Can an assessee file original return in old tax regime and subsequently change to new tax in revised return for the f. Y? What to do in case of any demand stand w.r.t that change? Is demand genuine