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.