What is form 10-IEA in income tax? How to file form 10-IEA for opting old regime?

[Diti_Savalia]

In the Budget 2023, the new tax regime was declared as the default. However, you still have the option to choose between the old and new tax regimes, and opt for the one that is more beneficial.

But you’ll need to file Form 10-IEA first. Let’s break it down.

First things first, what is Form 10-IEA exactly?

It’s a declaration you submit to opt out of the default new regime and switch to the old one. But not everyone has to file it and it only applies if you fall into a certain category of taxpayers.

Who needs to file Form 10-IEA?

This actually depends on your income type. While most of us can simply select the preferred regime while filing the ITR, individuals with business/professional income need to file Form 10-IEA if they want to opt out of new tax regime or want to re-enter in to the new tax regime.

This essentially means, people filing ITR-3 or ITR-4 need to file Form 10-IEA while those choosing ITR-1 or ITR-2 can switch regimes without any extra forms.

Now, what’s new this year?

From assessment year 2025-26 onwards, the income tax forms clearly ask if you’ve opted out of the new regime in previous years (via Form 10-IEA), and what you plan to do this year.

Depending on your choices, you might or might not have to file Form 10-IEA, or simply mention the details of the Form 10-IEA filed in the previous assessment year.

Here’s a table to help you understand better.

Alright, when and where do you file it?

You must file it online on the e-filing portal before your ITR filing due date. Here are the deadlines:

• 31 July – Original return for non-audit
• 31 Oct – Original return if audit is applicable

For AY 2025-26, the ITR filing deadline has been extended to 15th September 2025

Now what happens after you file the form?

Once you submit Form 10-IEA, you’ll get an acknowledgement number. And when you file your ITR, you’ll need to enter these details:

• The acknowledgement number
• The filing date of Form 10-IEA

That’s what confirms your choice of regime.

Can you switch back to the new regime later?

Yes, but there’s a limit. If you have business/professional income, you can only file Form 10-IEA twice in your lifetime, so yeah just two chances — once to opt out of new regime, and second to switch back to new.

After that, you’re locked into the new regime forever, unless you stop having business/professional income. So choose wisely.

Remember, this is only applicable for individuals/HUFs filing ITR-3 or ITR-4 with business/profession income. People selecting ITR-1 or ITR-2 have the option to switch regimes every year.

If you want help with choosing the best regime for you, here’s a post on old vs new regime selection for this AY 2025-26.

Also we have a video on complete guide to ITR filing, especially if you’re filing for the first time.

How to file ITR AY 2025-26? | ITR filing online 2025-26 | Income Tax Return

Have any other questions, ask us in the comments!

[Srikanth]

My wife is filing ITR-4 (Old regime) Professional Income - last 3 years and presumptive income 50% deducted Rs 2,50,000 (after deduction). She has 80C exemption and 80D etc. Can she file same Old Regime for AY2024-2025 without 10-IEA etc. Please confirm

[Surbhi_Pal]

Hey @Srikanth,

The new regime is made default from FY 23-24 onwards and if you have income from business/profession, you need to file Form 10-IEA to opt into old regime.

[Srikanth]

Thank you maam for your prompt reply.

[Justin]

hi,

From FY 18- FY 22, I was filing under old regime- ITR 1 (salaried).

Then FY22-23, I filed New regime ITR 3 (Salaried & Business(Trading income))

So for next financial year, can i revert it back to old regime ITR 3 which has lot of deduction benefits ?

[Surbhi_Pal]

Hey @Justin,

The new regime has been declared the default regime from FY 23-24 onwards. If you have income from business/profession, you will have to file form 10-IEA to opt into old regime. Moreover, if you again opt out of the old regime, you will not be able to opt back into it.

Hope this clarifies.

[Srikanth]

Hi Maam , Getting error while submitting Form 10-IEA -Invalid input. Please suggest how to rectify this error.

[anitabhadra]

There are only two inputs are being asked in Form 10-IEA
( 1) If you have Income under the Head PBG & (2) is the date applicable for filing the return.

If audit is not applicable tick on 31st July , otherwise 31st Oct .
In my case , audit is not applicable & its accepted the date and I could proceed further.

Just check the audit applicability vis-a-vis date applicable for filing the return .
Hope this will resolve the issue and error will get rectified by entering correct return filing date.

[Srikanth]

Thank you maam. May be some cookies in my laptop. It is showing Submission Failed. Will try again

[Srikanth]

Hi Maam

Now i submitted Form 10- IEA and received the Acknowledgement Number as well. Whilst preparing ITR-4 (OTR) - Where we need to provide the Acknowledgement number of Form 10 IEA. There is another asking Date of Filing ??? Is that Date of filing Form 10-IEA or ITR-4. Which date do we need to update their.

Kindly clarify.

[Surbhi_Pal]

Hey @Srikanth,

You need to enter the date on which Form 10-IEA was filed.

Hope this helps!

[Srikanth]

Thanks a lot maam and for the clarification.

[Venkat]

Last year (FY22-23 AY 23-24) I filed ITR3 under Old tax regime. Now if I want to continue to file in the old tax regime should I file form 10IEA since New tax regime is the default Scheme. When contacted chat box of IT department they said you may file it. While filing form 10IEA online should I state that I am opting out of the new regime. Please clarify.

[Surbhi_Pal]

Hey @Venkat,

Yes, you can continue with the old tax regime. However, you will have to file Form 10-IEA to opt for the same if you have income from business/profession.

In case you don’t have income from business/profession, you can simply opt for the old regime while filing your ITR.

[Salil_Tandel]

I want to fill itr2 but while selecting itr2 its pop up showing new regime is default, so i filled 10iea for to opt out from new to old regime. I got 10iea ack number but when i try to fill itr2 then again showing same pop up default regime is new, is it taking time to reflect entry of 10iea,
Please guide

[Surbhi_Pal]

Hi @Salil_Tandel,

You are only required to file form 10-IEA if you have business income and are filing ITR 3 or ITR 4.

We show new regime as the default as per the income tax rules. But you can switch to the old regime without filing Form 10IEA if you’re filing ITR-1 or ITR-2.

[akshay]

I have a salary income and a business income, I want to know if I can switch between Old & New tax regimes every financial year or if it’s one time only.

I have read if I have business income then I can change it only once, so I need clarity if I can switch or not.

[Surbhi_Pal]

Hi @akshay,

If you have income from business, you can only switch the regimes once and not every year.

As the new regime is the default, you’ll have to file form 10-IEA to opt for the old regime. Here’s a detailed thread that can help you further: Form 10IEA for opting into old regime

[akshay]

Thanks for the reply.
So, in FY 22-23 i have filed ITR in Old regime, but in FY 23-24 my tax liability was less in New regime, hence the CA filed in new regime. So, suppose in FY 24-25 my tax liability comes less in old regime. What should i do then?

[Surbhi_Pal]

Hi @akshay,

The new regime was made default from FY 2023-24 onwards. Now, if you want you can switch to the old regime in FY 2024-25. You’ll have to file form 10-IEA in order to do so. However, then if next year you decide to opt for the new regime again, you’ll not be able to go back to the old regime ever.