https://www.taxtmi.com/forum/issue?id=119542 Belated filing of Form 10IE for a prior year is directory and should not bar an assessee from opting for the new tax regime in a subsequent year; remedial steps include filing a rectification application to correct the intimation, seeking condonation of the delay from the central authority, and, if those remedies are exhausted, pursuing judicial review by writ. en-us Thu, 23 Jan 2025 17:49:21 +0530 Sun, 01 Jun 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119542 Belated filing of Form 10IE for a prior year is directory and should not bar an assessee from opting for the new tax regime in a subsequent year; remedial steps include filing a rectification application to correct the intimation, seeking condonation of the delay from the central authority, and, if those remedies are exhausted, pursuing judicial review by writ. Discussion-Forum Income Tax Thu, 23 Jan 2025 17:49:21 +0530 https://www.taxtmi.com/forum/issue?id=119542