Regarding Itr Filing

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This discussion clarifies how to file an updated Income Tax Return (ITR) for AY 2025-26 when the original ITR-3 for AY 2024-25 was filed under the old tax regime. It explains that updated returns must generally follow the same regime as the original filing. For those with business income who opted out of the new regime using Form 10-IEA, this choice continues for subsequent years, meaning a new Form 10-IEA isn't required for AY 2025-26. You can select the old regime in your updated return and use the details from your AY 2024-25 Form 10-IEA.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

10 January 2026 IF ASESSEE HAS FILED ITR 3 FOR AY 24-25 UNDER OLD REGIME AND NOW HE WANTS TO FILE UPDATED ITR FOR AY 25-26. SINCE DEAFAULT REGIME FOR UPDATED ITR IS NEW REGIME AND ASSESSEE WAS UNDER OLD REGIME LAST YEAR SO AT THE TIME OF FILING UPDATED ITR IN NEW REGIME, FORM 10IE ACKNOWLEDGEMENT NUMBER IS REQUIRED AND FORM 10IE CANNOT BE FILED AFTER DUE DATE.

HOW THE ASSESSE WOULD BE ABLE TO FILE UPDATED ITR 3 FOR AY 25-26?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

10 January 2026 Updated return should be filed under same regime in which original return was filed. Change in regime is not accepted for old return filed.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

14 November 2026 Adding the point that answers the Form 10-IEA problem.

• For a person with business or professional income, the opt-out of the new regime is exercised by filing Form 10-IEA by the Sec 139(1) due date. Once exercised, it continues for subsequent years until withdrawn (Sec 115BAC(6), second proviso). It can be withdrawn only once.
• Since ITR-3 for AY 2024-25 was filed under the old regime, Form 10-IEA must have been filed for AY 2024-25. That option still applies to AY 2025-26. A fresh Form 10-IEA is not needed.
• In the AY 2025-26 updated return, choose the old regime and, in the regime section, enter the date and acknowledgement number of the Form 10-IEA filed for AY 2024-25.

Check these first
• Confirm on the portal (e-File > Income Tax Forms > View Filed Forms) that Form 10-IEA for AY 2024-25 exists and was filed by the due date. If it was not, the AY 2024-25 return itself would have been processed under the new regime.
• For a person without business income, the old regime is available only in a return filed under Sec 139(1). An updated return then has to be under the new regime.
• ITR-U also needs additional tax (25% or 50% of tax and interest, depending on the time) and cannot reduce tax or create a refund.

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