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of <h1>Form 10-IEA for AOP, BOI, AJP opting out of new tax regime; 10-IFA for co-ops under Section 115BAE.</h1> For individuals filing ITR-5 and opting out of the new tax regime for Assessment Year 2024-25, Form 10-IEA is applicable to Associations of Persons (AOP), Bodies of Individuals (BOI), or Artificial Juridical Persons (AJP), excluding co-operative societies. Form 10-IFA is relevant for new manufacturing co-operative societies in India that wish to adopt the New Tax Regime under Section 115BAE.
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