Filed IT return under old scheme , can he file revised return under new scheme

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My client filed IT return under old scheme.he received  notice from department there is mismatch  of income and asked him to filled revised return . can hee file under new scheme 

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Quick Summary
If you filed your IT return under the old scheme and received a mismatch notice, you might be able to file a revised return under the new tax scheme. This is possible if you do not have income from business or profession. However, if you have business or professional income, you cannot change the tax regime in a revised return if it was already chosen in the original filing.

No, not accepted by CPC.

Yes, he can file the revised return under the New Tax Regime — but only if he does NOT have income from business or profession.
A revised return under section 139(5) replaces the original return, and for non-business taxpayers, the option under section 115BAC can be exercised again while revising.
However, if the assessee has business/professional income, the regime cannot be changed in a revised return once chosen in the original return.

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