Opting for New tax regime

As we all know that from AY 21-22, individuals and HUF have an option to choose between new and old tax regime. An individual having business income can only opt for the option of switching in the new regime once. I wanted to know if the individual can make the choice for the new regime in future AY and not in AY 21-22.

eg.

AY 21-22  Old regime

AY 22-23  Old regime

AY 23-24  Switch to new regime