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Form 10IEA Filing Requirements

Default Regime is New Regime for ITR Filing

Form 10IEA Filing Requirements 
ITR 1 - No Requirements to File Form 10IEA to Opt for old regime or re-entering to New Regime (No Switching Restrictions)

ITR 2 - No Requirements to File Form 10IEA to Opt for old regime or re-entering to New Regime (No Switching Restrictions)

ITR 3 - Form 10IEA Filing mandatory when opting for old regime and if opting again for New Regime in subsequent Year 
(if opted old regime for one year and then opted for new regime in subsequent year then not eligible to opt old regime again means one time Switching option is there
(Need to file Form 10IEA maximum 2 times only, First when you opt for old regime and Second when you opt for new regime in subsequent year and leaving old regime)
(If Form 10IEA already filed for old regime for particular year then cant opt new regime in such year and vice-versa)

ITR 4 - Form 10IEA Filing mandatory when opting for old regime and if opting again for New Regime in subsequent Year 
(if opted old regime for one year and then opted for new regime in subsequent year then not eligible to opt old regime again means one time Switching option is there)
(Need to file Form 10IEA maximum 2 times only, First when you opt for old regime and Second when you opt for new regime in subsequent year and leaving old regime)
(If Form 10IEA already filed for old regime for particular year then cant opt new regime in such year and vice-versa)

Think twice before filing Form 10IEA because after filing you can't change your selection for that particular year

#IncomeTax 

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Form 10IEA Filing Requirements

Default Regime is New Regime for ITR Filing Form 10IEA Filing Requirements  ITR 1 - No Requirements to File Form 10IEA to Opt for old regime or re-entering to New Regime (No Switching Restrictions) ITR 2 - No Requirements to File Form 10IEA to Opt for old regime or re-entering to New Regime (No Switching Restrictions) ITR 3 - Form 10IEA Filing mandatory when opting for old regime and if opting again for New Regime in subsequent Year  (if opted old regime for one year and then opted for new regime in subsequent year then not eligible to opt old regime again means one time Switching option is there (Need to file Form 10IEA maximum 2 times only, First when you opt for old regime and Second when you opt for new regime in subsequent year and leaving old regime) (If Form 10IEA already filed for old regime for particular year then cant opt new regime in such year and vice-versa) ITR 4 - Form 10IEA Filing mandatory when opting for old regime and if opting again for New Regime in subse...

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