I’d like to answer your question: Can we change tax regime while filing ITR? In India, yes you can change your tax regime while filing your ITR, but the rules depend on your income sources: For salaried individuals and those with only non-business income, you're free to switch between the old (deductions & exemptions) and new (lower slabs, fewer deductions) tax regimes each year.
Can We Change the Tax Regime While Filing your ITR?
The default is now the new regime, but when filing your ITR before the due date (usually July 31), you can tick the box to opt for the old regime instead. If you miss the deadline or file a belated ITR, you must follow the new regime; you cannot choose the old one.
For those with business or professional income, it’s slightly more restrictive: you can switch once, opting out of the new regime and reverting later is allowed just once in a lifetime. To choose the old regime, you must file Form 10-IEA (in ITR‑3, 4, or 5) before the ITR due date.
If you don't submit it on time, the system won't let you opt for the old regime, even if you requested it elsewhere.
In ITR‑1/2, the form simply asks: “Do you wish to opt out of the new regime under Section 115BAC?”
In ITR‑3/4/5, you must first file Form 10-IEA (if you have business income), and then select the regime within the form.
File by the due date (typically July 31 for non-audited filers) to be eligible to choose either regime. Past that, only the new regime is allowed for salaries; business-income filers lose the chance to revert to old even with belated filing.
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Can We Change Tax Regime While Filing ITR?
amrit3
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2025-06-19T15:40:45+00:00 2025-06-19T15:40:47+00:00Comment
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