Default Regime is New Regime for ITR Filing
The default regime is the new regime for ITR filing. Default Regime for ITR Filing: The new tax regime is the default for all taxpayers (as per the Finance Act, 2023). Form 10IEA Filing Requirements (AY 2024–25 onwards) ITR Form Requirement to file Form 10IEA Switching Between Regimes Notes ITR-1 Not required Allowed every year …