Income tax return change regime form necessary or not?

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If you've already filed your income tax return under the old regime, you don't need to file Form 10-IEA to switch to the new regime for the next assessment year. Filing the return under the old regime means it will be processed accordingly. You can then opt for the new tax regime in the following year.

mahi devta

mahi devta (Querist)
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23 August 2026 i have salary income and filled income tax return ay 25-26 with old regime. i have business income ay 2026-27 and want to file return with new regime. is it necesary to file Form 10-IEA? and if i files 10IEA what effect comes?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 August 2026 No.
If already filed, the ITR will get processed under old regime.

mahi devta

mahi devta (Querist)
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23 August 2026 next year can go with new tax regime.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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23 August 2026 You do not need to file Form 10-IEA to switch to the New Tax Regime for AY 2026-27; you can simply select the New Regime directly in your ITR. Filing Form 10-IEA to revoke your previous Old Regime election will permanently move your business income into the New Tax Regime structure going forward.

mahi devta

mahi devta (Querist)
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23 August 2026 by mistakely file FORM 10IEA IN AY 2026-27. can Next year ay 2027-28 revoke new tax regime?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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24 August 2026 Yes. File form 10IEA again.

mahi devta

mahi devta (Querist)
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24 August 2026 thnx sir for reply and guidance

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 August 2026 You are welcome.