A taxpayer mistakenly filed their AY 2021/22 tax return opting for the new tax regime under Section 115BAC after the due date. They are now facing a demand of Rs 46,420 and seeking a remedy. The advice given is that while one can opt out once, they cannot choose the new regime again after that. The user is asking for further guidance on how to proceed with the demand notice.
SIR, Due to mistake return for AY 2021/22 is filed opting new tax regime ie, u/s 115BAC , after the due date specified u/s 139(1) . Kindly suggest the remedy