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New tax regim

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(Querist)
23 October 2024 An individual having business income has filed his return of income under Old Tax Regim till AY 23.25. For AY 2024.25 he wants to file return with Old Tax Regime by filing form 10IEA. Can he go back to NEW TAX REGIME FOR AY 2025.26.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
23 October 2024 For AY 2024-25 he cannot opt for old regime now, unless he had filed form 10IEA before due date of filing ITR.
For AY 2026-26 he can opt for any regime, if relevant ITR filed before due date.
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