Ek query thi...Mere friend ne tax regime opt nahi kiya aur by default usko new tax regime mila h

If you haven't opted for a tax regime, you'll be placed under the new tax regime by default. If you've already filed your return and believe the old regime is more beneficial, you can revise your return. Alternatively, you can choose to switch regimes next year. It's important to select your preferred regime before filing your Income Tax Return (ITR) if you wish to use the old tax regime.