Applicability of Form 10IE

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Whether it is mandatory to file Form 10 IE for assessee having no business income (ie. ITR 1 and ITR 2 ).
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I understand that the new portal permits Form 10-IE to be filed only for ITR 3 and 4 and the benefit of new tax regime should be availed in ITR 1 or 2 itself without any need for filing Form 10-IE.

Thank you sir

Is form 10IE to be filed every year by companies having business income? Or is it a one time filing process?


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