Form 10 IEA

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is salaried persons require to file Form 10 IEA
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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.

If a person have business and salary income how much time he switch tax regime

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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