Location of Form 10-IE

No. Its not to be interpreted that way.

Government had long back announce that for ITR 1 & 2, assessee has to choose the option in ITR itself. (because they have option to choose either of the regime for each year).

While for assesses having PGBP income the option is once in life time; and hence they have to file form 10IE only twice, one while opting in and secondly while opting out.

@ Dhirajlal Does the Income-tax Act say that Form 10-IE need not be filed for those who do not have business/professional income?

Question is how?

Selecting YES or NO option in ITR 1 & 2 is kind of filling the form in itself....

These assesses are filing or following the law in that manner, and the same has been as per announcement of ITD.

Refer:: https://taxconcept.net/income-tax/important-updates-for-individual-and-huf-no-need-to-file-form-10-ie-in-case-itr-1-or-itr-2-of-itr/

@ Dhirajlal Kindly provide the link directly from CBDT website or incometax.gov.in.

I don't doubt the authenticity of the link. If you have any doubt about it, you may clarify by yourself.

@ Dhirajlal I am unable to locate the link in the official website of IT dept. That's why I made this request. If not possible, o.k.

 

@ Dhirajlal I am unable to locate the link in the official website of IT dept. That's why I made this request. If not possible, o.k.