Original return filed under Old scheme, can we file updated return under old scheme?


This query is : Resolved 

Quick Summary
If you've filed your original Income Tax Return (ITR) under the old tax scheme, you can file an updated return (ITR-U) under the same old scheme. The tax regime cannot be changed when filing an updated return; it must match the regime used for the original filing. This applies even if the new tax regime is the default for the assessment year. The key is that the updated return must mirror the original filing's tax structure.

(Querist)
17 June 2025 We have filed original ITR under old scheme. Now for some reason the same needs to be updated. Can we continue filing the same under old return or we must file updated return under new scheme?

17 June 2025 Previous experience states: even if you file under new regime, it gets processed under old regime only. (it means change of regime not allowed)

Mayur (Querist)
17 June 2025 Thank you sir. I tried to check the section 115BAC however didn't find anything. I hope it gets processed under the old regieme.

17 June 2025 Yes, based on the original ITR filed.
When filed for first time (not filed earlier) default regime is considered.

Mayur (Querist)
17 June 2025 Sir now I am confused. Isnt the default regime the new regime?

17 June 2025 Yes, but for which AY you are filing ITR U? & what was default regime for that AY?
Secondly check if you are filing new or amending (updating ) it?
If original (ITR U) .... default will be accepted.
If updating, no change in regime allowed.

Mayur (Querist)
18 June 2025 Sir we filed ITR for FY 2023-24 under old regime. Now we need to file updated return, will it accept the old regime. I can understand from your ans is that it will accept the old regime as I originally filed ITR under old regime. Am i Correct?

18 June 2025 Yes, Correct.

Mayur (Querist)
18 June 2025 Thank you sir for your help.

18 June 2025 You are welcome.

27 September 2025 Good luck..


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