Form 10 IEA

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.