115BAC

after a due date filing income tax return which scheme is applicable new or old
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Quick Summary
Following the due date for filing your income tax return, the question arises about which tax scheme is applicable. The New Tax Regime, under section 115BAC, is now the default option. This means that unless you actively choose the old regime, your tax calculation will automatically be based on the new one.

Only NEW tax regime.                

By default it has been made this year

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