Old regime vs new regime - income tax

Dear Sir,

Sir, From the Asstt.Year 2024-2025 the new income tax scheme is going to be a default scheme for which we have to file Form 10-IEA. Now what I understand is that “ Income tax assessee will have to fill form 10-IEA to continue with the old income tax regime before the last date of filing of income tax returns”  does that mean that now when we are filing the income tax return for the Asstt.Year 2023-2024 itself we have to file or do we have to file  when we file the income tax return for the next F.Y.2023-2024 ie. For the Assessment Year 2024-2025, kindly enlighten on this sir.