Form 10-IEA – Continuing Old Regime

Query: Form 10-IEA – Continuing Old Regime

I filed my AY 2025-26 ITR-3 under the Old Tax Regime (115BAC: NO). I also have business income/loss from F&O.

For AY 2026-27, I understand the New Tax Regime is now the default. My CA says that even though I was already in the Old Regime last year, choosing Old Regime again is treated as opting out of the default New Regime, so Form 10-IEA is required.

Is this correct? Does filing Form 10-IEA for AY 2026-27 count as my one-time switch, or does the one-time restriction apply only when I later switch from Old Regime to New Regime?

My intention is to continue Old Regime now and preserve my one-time option to move to New Regime in a future year.

Would appreciate clarification from tax professionals.