Do I require to file Form 10-IE?

Dear Sirs,

I am having business Income and have been continuously filing ITR till FY 2022-23 in the old default tax regime.

I have never opted for Form 10-IE.

In the current F.Y. 2023-24, new Tax regime is the default tax regime. I am having business Income. I wish to file my ITR in the default new tax regime before the due date. Do I require to file Form 10-IE.

Thank you in anticipation of your kind advise.

V.P. Dsouza