Revision of ITR new to old

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A client of mine had opted for new regime while filing ITR  FOR Fy 2021 by mistake and now wishes to revise /rectify  it by opting for old regime ? 

Replies (5)
No he can't
Can revis
Proviso to Sec 115BAC clearly states that option to opt out of New regime is available only once but not in the year of exercise

Thank you. 

Appreciate your response 

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