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if you are filing ITR-1 or ITR-2, then not required.
From FY 2023-24 (AY 2024-25) onwards New Regime is default regime and if any taxpayer wants to opt Old Regime then he has to file a form 10IEA in case he is filing ITR 4 or ITR 3 in case of business or Profession.
No, not required to file FORM 10IEA
if you have business income, once you have chosen new regime, you cannot revert to the old regime.
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