ITR 3 validation - New tax regime opted but display showing 'NO" while previewing

When the form 10IEA was filled?

Whether you have filed audit report?

Sir, the form was filed on 18th october. the return is for partner in firm liable to tax audit. Do we have to file the firms audit report ?

As the individual had no  income under head PGBP (liable to audit), the form filed after 31.07.2024 is not considered and as such the return will get processed under new regime.

Sir, thank you for prompt reply. But the individual had share of profit and remuneration from firm. So his date of filing is 31st October only. Sorry if my query was not clear. The website accepted calculation under old regime, everything is done. Only while previewing the file, the schedule general is showing " No"  for the question if new tax regime was opted out. the display should show " Yes, in due date" because below it is even showing the date of filing of Form 10IEA and the acknowledgement number. There seems to be some problem in software perhaps.  

Technically the defect is the programming of the softare. As there was no tax audit required for partner, the software requires the form to be filed before 31.07.2024 !!!

For ITR-3 filers (business or professional income), the new tax regime selection works differently from ITR-1 or ITR-2.

Two things to check:

1. Part A-General: Look for the field Whether opting for new tax regime u/s 115BAC(1A). It must say Yes. If it shows No, your regime selection was not saved in that section even if you chose it elsewhere.

2. Form 10-IEA requirement: If you had business income last year and were in the old regime, you must file Form 10-IEA on the income tax portal before or at the time of filing to formally opt into the new regime. The ITR alone is not enough for ITR-3 filers making this switch. Without Form 10-IEA, the system defaults to old regime.

For salaried-only filers on ITR-1 or ITR-2, no Form 10-IEA is needed. But ITR-3 has this extra step.

Check Part A-General first, then file Form 10-IEA if needed. For a full breakdown on new regime eligibility and deduction trade-offs, see this [new tax regime guide for FY 2026-27](https://taxgarden.in/blog/tax-saving-under-new-tax-regime-fy-2026-27-strategies-india)