Taxpayers wishing to opt for the old regime must explicitly declare this at the time of filing. Employees should submit Form 10-IEA to their employer if opting for the old regime.
From AY 2025-26, the new tax regime continues to be the default regime for individual taxpayers.
Taxpayers wishing to opt for the old regime must explicitly declare this at the time of filing. Employees should submit Form 10-IEA to their employer if opting for the old regime.
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