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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Form 10-IEA applies to AOPs, BOIs and AJPs filing ITR-5; Form 10-IFA for manufacturing co op societies.</h1> Form 10 IEA applies to an Association of Persons (other than co operative societies), Body of Individuals, or Artificial Judicial Person filing ITR 5 for AY 2024 25. Form 10 IFA applies to new manufacturing co operative societies resident in India filing ITR 5 who wish to opt for the New Tax Regime under Section 115BAE for AY 2024 25.

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