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Can opted for new schemed if no in audit report

This query is : Resolved 

24 September 2022 Sir,

At the time of uploading audit report new schemed 115 BAC is shown as NO.
Now party want to take New schemed, can he take .
After all audit reports has been accepted .
please guide.

25 September 2022 No effect in audit report filing. He can choose new scheme.
It's only Form 10IE- Option to choose New tax regime filing has one time option to change.

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