New tax regime and old tax regime.

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This discussion clarifies the rules around switching between the new and old tax regimes in India. If you previously chose the new regime and then opted for the old one (e.g., by filing Form 10-IEA) to claim deductions, you can generally switch back to the new regime in the following year. However, for those with business income filing ITR 3 or ITR 4, once you opt out of the old regime, you cannot opt back into it.

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(Querist)
05 August 2025 If tax payer opt new tax regime in privious year and opt old tax regime through filing 10iea in current assesment year due to his deductions...
Can he opt new tax regime in next year?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
05 August 2025 YES. For ITR 3 & ITR 4 you will not be able to opt for old regime once opted out of.
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Kinjal Bhadra

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Kinjal Bhadra (Querist)
05 August 2025 I have buisness income
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
05 August 2025 Yes, once opted out from old regime you will not be able to opt it again.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
24 September 2025 Good Luck...
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