Switching between new and old regime

I wanted to know if in my and mothers case we will be able to switch between new and old regime next year. 

1) Me - I have filed return as per old regime for AY 21-22 as a salaried person . I understand salaried person can switch between new and old regime freely. However i have been unemployed since April 21. So will i be able to file tax for AY 22-23 as per new regime? 

2) My mother is a senior citizen and has been a house wife all her life. Her income is from share dividend. She has filed return for AY 21-22 as per old regime. Can she file as per new regime next year. 

In case any one of us cannot file return as per new regime can i revise my return for AY 21-22 to new regime now?

Replies (2)
Quick Summary
This discussion explores the possibility of switching between the old and new tax regimes for individuals. It clarifies that salaried individuals and senior citizens with dividend income can generally choose their preferred regime annually. The decision between regimes often hinges on an individual's total income and tax bracket, with the old regime potentially being more beneficial if higher tax investments are made.

Both of you can file their return in both the scheme as per your choice. Only people who have business income are not allowed to change the option more than 1.
Switching from old to new is not a matter of concern . it's entirely a matter of your gross total income. It depends on the same. If you are on a higher slab then it's advisable to pay tax because in the old regime you invest and pay more tax.
You can divert you earnings to more comprehensive plan.

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