If you have salary, capital gains, or other income and need to file ITR 2, you can choose between the new and old tax regimes each year based on what benefits you most. There's no separate form for 115BAC; the selection is made directly within the General schedule of the ITR form itself.
21 August 2025
When tax payer has a income of salary, capital gain, and other sources means he want to file ITR 2 can he change... New tax regime and old tax regime every year?