Form 10IE is crucial for claiming relief under Section 89 of the Income Tax Act. While there's no fixed due date for Form 10 itself, it must be filed by the ITR filing deadline. For individuals with business income, this is typically 31st July, but can be extended. Salary income earners can file it before or at the time of ITR submission. Note that Form 10IE is only required for ITR-3 and ITR-4; ITR-1 and ITR-2 users select the new tax regime directly within their return.
For individuals with business income, Form 10IE can be filed before the due date of filing of ITR, i.e. 31st July or another date (in case due date is extended by the government) For individuals having a salary income, Form 10IE can be submitted before or at the time of filing of ITR.
For ITR-1 and ITR-2, no need to file Form 10-IE separately. The option for new tax regime should be exercised in ITR itself. Only for ITR-3 and 4, separate filing of Form 10-IE is required.