Updated Return 139(8A) regime

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If you're filing an updated return (ITR-U) under section 139(8A) for AY 2024-25, you cannot choose the old tax regime. The new tax regime is the default for this assessment year and onwards. You can only opt for the old regime if you selected it before the original due date in your initial tax filing.

Jivansh Gupta

Jivansh Gupta (Querist)
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16 September 2025 I have not filed my ITR for AY 2024–25. I have only salary income and interest income, so I am filing ITR-1 as an updated return under section 139(8A). My question is: Can I file it under the old tax regime?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 For Assessment Year (AY) 2024–25, if filing ITR-1 as an updated return under section 139(8A), the old tax regime cannot be chosen—the updated return must be filed under the new tax regime by default.
The Income Tax Department FAQs and circulars for AY 2024–25 clarify that from AY 2024–25 onwards, the new tax regime is the default, and the choice to opt for the old regime is available only if exercised before the original due date under section 139(1).
When filing an updated return under section 139(8A) (ITR-U), taxpayers cannot opt for the old regime if they missed selecting it in the original/belated/revised return by the due date.

Dhirajlal Rambhia

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

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