What is Form 10IEA: Eligibility Criteria, Filing Process, and Deadlines in 2025

Form 10IEA is a declaration form that lets taxpayers opt out of India’s new default tax regime and return to the old one. It is especially useful for HUFs, AOPs, BOIs, AJPs, and those with business or professional income who wish to retain deductions like HRA and exemptions. Filing Form 10IEA ensures smoother ITR filing while maximising tax benefits under the old regime.

What is Form 10IEA? – Quick Info

Form 10IEA is a declaration form declaring the taxpayer’s preferred tax regime and the government’s default system. Below is a quick-reference table containing all the essential details that taxpayers should know about Form 10IEA applicability, due dates, and filing procedures.

Aspect	Details
Purpose	To opt out of the default new tax regime and continue in the old regime; or to re-enter the new regime later
Who Can File	Individuals, HUFs, AOPs (non-cooperative), BOIs, AJPs with income from business or profession
Applicable To	Taxpayers with business/professional income, and salaried employees with no business income, can choose the regime in the ITR directly
Introduced By	Central Board of Direct Taxes (CBDT) via Finance Act, 2023
Assessment Years	From AY 2024–25 onwards
Form 10IEA Due Date	Same as ITR filing due date under Section 139(1) – typically July 31 (may be extended, e.g., to Sept 15 in AY 2024–25)
Filing Mode	Online only through the Income Tax e-Filing Portal with mandatory e-verification
Acknowledgement Number of Form 10IEA	Generated upon submission; must be quoted in ITR
Penalty for Delay	No direct penalty; but missing the due date means you lose the option to file under the old regime for that year. [1]

If you’re confused about which one works best for you, check out our detailed comparison of the old vs new tax regime to make an informed decision before filing Form 10-IEA.

Eligibility for Filing Form 10IEA

Not every taxpayer needs to file Form 10IEA. Its applicability is limited to specific categories. Form 10iea for salaried employees without business income does not need to file this form; they can simply make their choice in the ITR itself each year.

You should file Form 10IEA if:

• You are an individual, HUF, AOP, BOI, or AJP with business/professional income
• You wish to opt out of the new tax regime and claim deductions under the old regime
• You want to re-enter the new regime after opting out earlier
• You are filing ITR-3 or ITR-4

If you’ve ever filed an updated return like ITR-U, you’ll know how substantial compliance is. 

Documents Required to Fill Form 10IEA

When filing Form 10IEA, it is essential to have certain key pieces of information, such as the Form 10IEA details, to minimise the chances of errors during the submission of information. This information is important during the ITR verification process.

Gather these documents before filing Form 10IEA:

• PAN Card
• Assessment Year details (e.g., AY 2025–26 for FY 2024–25)
• Basic taxpayer information (Name, Status: Individual, HUF, etc.)
• Business/professional income details
• IFSC unit details
• Deduction and exemption summary (80C, 80D, HRA, etc.)
• Contact details for OTP verification (Aadhaar-linked mobile/email)

How to File 10IEA Form?

The Income Tax Department has made filing simpler with its e-filing 2.0 portal. While the system is intuitive, taxpayers must follow each step methodically to avoid errors. The acknowledgement number generated at the end is vital for completing your ITR. Here is a detailed step-by-step guide on how to file 10IEA online.

• Step 1: Login to the Income Tax e-Filing Portal using your PAN (as User ID) and password.
• Step 2: Navigate to e-File → Income Tax Forms → File Income Tax Forms.
• Step 3: Search for “Form 10IEA” in the search box.
• Step 4: Select the Assessment Year (e.g., AY 2025–26 for FY 2024–25).
• Step 5: Confirm that you have business/professional income by selecting “Yes”.
• Step 6: Fill the Basic Information section (PAN, Name, Status, AY – usually prefilled).
• Step 7: Fill in additional information like IFSC details (if any).
• Step 8: Complete the Declaration and Verification section, confirming accuracy. [2]
• Step 9: Click Submit and then complete e-verification via Aadhaar OTP, EVC, or DSC.
• Step 10: Save the acknowledgement number of form 10 IEA generated, mandatory for referencing in your ITR.

Deadline to File Form 10-IEA

Form 10-IEA must be filed on or before the due date for filing your Income Tax Return under Section 139(1). For most taxpayers (individuals, HUFs, AOPs, BOIs with business or professional income), this deadline is July 31, which may be extended up to September 15-as seen in recent years.

Key Differences: Form 10IE vs Form 10IEA

Many taxpayers are confused between Form 10IE and Form 10IEA. While both serve the purpose of choosing tax regimes, they are applicable for different assessment years and circumstances. Form 10IE was applicable until AY 2023–24. From AY 2024–25 onwards, Form 10IEA has replaced it.

Feature	Form 10IE (Old)	Form 10IEA (Current)
Default Regime	Old regime default	New regime default
Purpose	Opt into new regime	Opt out of new regime
Applicable Years	AY 2020–21 to 2023–24	AY 2024–25 onwards
Who Needs It	Any taxpayer opting for new regime	Taxpayers with business/professional income opting for old regime
Filing Mode	ITR or separate form	Separate form online
Flexibility	Switch annually	One-time switch only for business/professional income

How NoBroker Can Help With Legal Services?

Whether you are a salaried individual or a business proprietor, navigating the old and new tax regimes can be perplexing. That's why you should trust NoBroker to meet your legal counsel needs. NoBroker helps file essential forms, such as Form 10IEA, and provides guidance on deadlines as well as the inclusion of the acknowledgement number into the income tax return (ITR). With professional guidance from NoBroker, you safeguard yourself against incurring penalties, errors, and professional risks associated with missed deadlines.

Frequently Asked Questions