If you've already filed Form 10IEA for the new tax regime in AY2024-25 but wish to revert to the old regime for AY2025-26 due to deductions, you generally do not need to file Form 10IEA again. This is particularly true if you are filing ITR 3 or 4.
01 August 2025
If tax payer filled form 10IEA IN AY2024-25 and in this assessment year 2025-26 he want to continue its old tax regime because of his deductions. Is he liable for filling 10IEA in this assessment year?