NO need to File Form 10-IEA for opting out of new rax regime and then opt in for the new tax regime in subsequent year in ITR 1 & ITR 2

NO need to File Form 10-IEA for opting out of new rax regime and then opt in for the new tax regime in subsequent year in ITR 1 & ITR 2

Form 10-IEA filing is mandatory for opting out of new rax regime and then opt in for the new tax regime in subsequent year in ITR 3 & ITR 4

New Tax Regime is Default Tax Regime

ITR Notification Number and Date for FY 2024-25
ITR 1 : N. No. 40/2025 (29/04/25)
ITR 2 : N. No. 43/2025 (03/05/25)
ITR 3 : N. No. 41/2025 (30/04/25)
ITR 4 : N. No. 40/2025 (29/04/25)

Forms are Simplified