Switching from old tax regime to new tax regime while filing ITR

What notice...??

Where is this notice...?

Why upload notice...??

The answer depends on whether you have business income.

For salaried employees (ITR-1 or ITR-2, no business income): you can switch between old and new regime every year. No separate form is required. Just choose your regime when filing your ITR. The new regime is the default, so actively select old regime if you want it.

For business owners and professionals (ITR-3 or ITR-4):
- New regime is default. No action needed to stay in it.
- Switching from new to old: file Form 10IEA before filing the ITR.
- Once you file 10IEA and go back to old regime, you can switch to new regime only once more in your lifetime.

One practical point to check: if your employer deducted TDS based on old regime (because you submitted a declaration to HR), but you now want to file under new regime, your tax liability may be lower. The excess TDS can be claimed as a refund.

For a detailed breakdown of which ITR form applies to your income type and the changes introduced in AY 2026-27, this [ITR-2 guide for AY 2026-27](https://taxgarden.in/blog/itr-2-ay-2026-27-who-can-file-changes-deadline) covers form selection and regime rules together.