Regarding form 10IEA for ITR 3


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This discussion clarifies the requirement of filing Form 10IEA when an individual transitions from filing a salary return under the old tax regime to reporting business income (remuneration and interest from a partnership firm) under the new regime for AY 2025-26. It confirms that Form 10IEA is necessary if opting for the old regime with business income, but not required if filing under the new regime.

05 September 2025 if assessee filed return of income of salary for a.y. 2024-25 in old regime so in a.y. 2025-26 we need to file return of income having business income (only remuneration and interest from partnership firm) so we need to file form 10IEA? if need to file then opting out option is auto selcted insted of re-entering in new regime.

05 September 2025 If you wish to file ITR 3 under old regime then form 10IEA needs to be filed; no need if you wish to file ITR under new regime.

15 September 2025 Good Luck...


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