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of <h1>Taxpayers Must Submit Form 10-IEA to Opt for Old Regime in AY 2024-25; New Regime is Default</h1> The new tax regime is the default for Assessment Year (AY) 2024-25. Previous decisions to opt in or out of the new regime do not carry forward to this year. To choose the old regime for AY 2024-25, it is necessary to submit Form 10-IEA again.
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