Change in it filing scheme

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an individual filed his ROI as per old schme in last year. can he file return for the current year as per the provisions of new scheme. and vice versa
Replies (3)

Yes, for the assessee having no business/profession income; there is the choice...

As of now there is no compulsion to follow only one scheme.IT dept has given option to tax payer.

You can choose the Regime whichever is beneficial to you.

You can even change while filing ITR
For the assessee having no business/profession income - U can choose year wise as per your choice.
For the assessee having business/profession income - If once u adopted new scheme, u can't switch to old in succeeding years.


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