Section 115bac Filing of ITR after due date

This discussion clarifies the requirements for filing under Section 115BAC, the new tax regime. The user correctly points out that while Form 10IE must be filed before the due date, the Income Tax Return (ITR) itself does not have the same strict deadline for opting into this regime. This means it may still be possible to compute tax under the new regime even if the ITR filing deadline has passed, provided Form 10IE was submitted on time.