Belated ITR Filed by salaried employee

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salaried employee filing ITR 1 NOW Which was belatef. can he claim new tax regime.
Replies (4)
Check online once. Theoritically there is restriction .
Yes, He can claim.
No restriction for Salaried Income.
He has to apply in specific format.

No, Even if he files in new regime , he will get a notice to file in old regime. Taxes will be calculated as per old regime. 

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