A person opted to file ITR as per new regime for AY 25-26 but previous year returns as per old regime. He received arrears relating to previous years. Is it correct to calculate current year tax as per new regime and corresponding previous year tax as per old regime for the purpose of computation of 10E. Is there any restrictions if current year tax regime different from previous year tax regime?
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10E - Relief u/s89 Calculation
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As such no restriction, provided utility accepts it.
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