How to switch from old tax regime to new tax regime at Income Tax Portal

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).