“I have filed ITR-3 for AY 2024-25 and AY 2025-26 under the old regime. I submitted Form 10-IEA in July 2024 to opt out of the new tax regime. Now, for AY 2026-27, I am filing ITR-3 under the new regime. Do I need to file Form 10-IEA again?”
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File your ITR-3 under the old regime by referencing your previously filed Form 10-IEA details, unless you are changing your tax regime choice.