Form 10IE is a mandatory filing for individuals and HUFs choosing the new tax regime under Section 115BAC. This form is required whether you are opting into the new tax regime or opting out of it. Ensure you file Form 10IE correctly, even when filing ITR 1 and ITR 2, to comply with tax regulations.
"Any individual or HUF who wishes to pay income tax as per the new tax regime can communicate to the income tax department by filing Form 10IE. Also, Form 10IE is required to be filed if the taxpayers want to opt out of the new tax regime" means everyone would file in case of opting new tax regime.