Manager - Finance & Accounts
58605 Points
Joined June 2010
Hey Prasad,
For AY 23-24 (FY 22-23), individuals (including professionals like advocates) can indeed opt for the new tax regimeunder Section 115BAC.
Regarding Form 10-IE (which is the declaration form to opt for the new tax regime):
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The e-filing portal sometimes temporarily removes or hides Form 10-IE if the assessment year for which you want to file it is not open for filing or due to portal maintenance/updates.
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For AY 23-24, if the form is not visible, it could be a technical glitch or the portal might not have enabled it yet for your user.
What to do:
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Check the portal again after some time—these forms usually appear closer to or during the ITR filing window.
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You can file ITR directly and choose the new tax regime option in the ITR form itself — filing Form 10-IE separately is generally required only for individuals opting for new regime for the first time or changing regime mid-year.
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If you have already filed under old regime and now want to switch, then Form 10-IE is mandatory.
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You can also contact the e-filing helpline or try clearing browser cache or use a different browser.
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Meanwhile, check if you can download the latest ITR utility offline which sometimes has the option to fill Form 10-IE along with the ITR.
If the problem persists, you might want to wait for the Income Tax Department to resolve the technical issue or check updates on their official announcements.