I have already started filling income tax under old tax regime, but now I feel that new tax regime would be better for me, now I am not getting an option to switch to new tax regime...how could I shift to new tax regime....please inform as I am not finding a way/option at income tax portal to switch to new tax regime after initially started filing return under old tax regime.
thanks
It all depends on which ITR form you are filing. if it is ITR 1 or ITR 2, you will find option in General Section under Filing Tab
If it is other that ITR 1 or ITR 2 than you need to file FORM 10IE first , generate the Acknowledgement number and then start filing the return
I am filling ITR1 only but no option appearing about new tax / old tax regime at my Income Tax portal
Switching regime when filing ITR is straightforward for salaried individuals - no separate form needed. Here is how:
For ITR-1 and ITR-2 (salaried, no business income):
1. Login to incometax.gov.in
2. Go to e-File > Income Tax Returns > File Income Tax Return
3. Select AY 2026-27
4. In the Basic Information section, you will see a question: Do you wish to opt for old tax regime?
5. Select Yes to opt for old regime, leave it as No to continue in new regime
For ITR-3 and ITR-4 (business/professional income):
- You must file Form 10-IEA BEFORE or while filing the ITR to opt OUT of the new regime
- This form is available under e-File > Income Tax Forms
- Missing the ITR due date (July 31, 2026 for non-audit) means you cannot opt for old regime for that year
Once you select the regime in the ITR, the tax computation changes automatically.
For more on the choice and what it means for your deductions, see the [Tax Garden services page](taxgarden.in/services).
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