I am an Individual . Earlier filing ITR-03 in old regime i.e.FY 2024-25 and 2025-26. I have filed 10IEA for FY 2026-27to re-enter in New Regime with in due date but due to some reason I am not able to file my ITR-03 for FY 2026-27 with in due i.e.31st Aug. Which regime will be consider for me if I file my ITR-03 as belated before 31st Dec with penalty as applicable.
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Belated Return where Form 10IEA filed this year to switch to new regime from earlier Old Regime
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