AY2024_25 old regime,AY 205_26 also old regime,Whether Form 10-IEA needs to be filed?

A Person filed ITR_2 for Assessment Year 2024_25 opting Old Tax regime without the requirement of filing Form 10-IEA as there was no Business Income.

During Current Assessment Year 2025_26 also opting for Old Ta Regime, but there is a small Intraday Business Income, therefore filing ITR_3.

Do the person opting for old Tax regime in Assessment Year 2025_26, having business income now, requires to file Form 10-IEA?

Please advice, Thank you for your support.

V.P. Dsouza