Form 10IE for FY 23-24

No it is not required to file form 10IE.
If u want to switch to old scheme then only u have to choose explicitly.

Thanks for informing Mr.Danish.

But 10 IE was to be filled only for business income....not otherwise

As Brought forward losses for carried forward lapses while going for new tax regime and from current year new tax scheme is default, so we have to focus that losses shouldn't get lapsed automatically while go for new scheme and our income tax software which we are using for preparation computations must provide the given below comparisons for your information purpose.
1) if tax benefit is rs.100 while going for new scheme but brought forward losses lapses rs.2000 then which is beneficial scheme--?
2) if tax benefit is rs.2000 while going for new scheme but brought forward losses lapses rs.100 then which is beneficial scheme --?
Till previous year default scheme was old, but as of new scheme is default so our software must not go for new scheme by default and lapse the bf losses for cf.

Yes, it's required if You are filled under old scheme if previous ITR.

Form 10IE is abolished from AY 23-24. so, no
need to file any form if you are in new regime.

But if you want to opt out new regime and or re-enter new regime you have to file Form 10IEA

I am detailing my query, Those who are already in old scheme till FY 22-23 and From FY 23-24 onwards new scheme is the default scheme for all, so if still they want to continue in old scheme, will they have to fill the form 10IE, As they have not done any opt-in-- ?
suppose they have brought forward losses so they want to continue old scheme.

If you want to opt for old scheme after FY 23-24 , then you have to file Form 10IEA

Thank you Rashmi Madam for updating & Thank you all for your valuable feedback

Welcome Sir