Is form 10 IE needed in this case?

My friend filed ITR3 for the first time in AY24-25 last year in new tax regime. This year also he filed it using new regime only.

He does not need to file the 10 IE form, correct? He has not filed it last year as well as this year

Replies (1)

Correct, unless he changes regime i.e opts for old regime, he is not required to file form 10IEA.

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