ITR3 - Switch from Old to New Regime

Yes, you need to file form 10IEA again to switch back to NEW regime.

Note: once opted out of old regime, you will not be able to opt old regime in future (till have business income)

Many Thanks Sir,

One more question if you can kindly answer 

I am an F&O trader with annual turnover of around INR 3 Cr in FY24-25, I have made losses of around INR 8 lakhs. 100% of my transactions are digital. 

Do I need to get the audit done from the CA? 

Income tax website gives an option that if >95% of reciepts and payments are digital then audit is not required, 

Please guide, thanks in advance.

No. Tax audit not mandatory. File return before due date to carry forward losses.