Updated Return 139(8A) regime
This query is : Resolved
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?
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.
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.
19 September 2025
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