https://www.taxtmi.com/caselaws?id=772513 The new tax regime under section 115BAC could not be denied merely because Form No. 10IE was filed after the return due date, where the form was already on record when the return was processed under section 143(1). The requirement to file the form was treated as directory, and the processing authority was expected to consider material available at the time of processing. The intimation was therefore to be amended by taking Form No. 10IE into account, and the assessee's claim succeeded. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772513 The new tax regime under section 115BAC could not be denied merely because Form No. 10IE was filed after the return due date, where the form was already on record when the return was processed under section 143(1). The requirement to file the form was treated as directory, and the processing authority was expected to consider material available at the time of processing. The intimation was therefore to be amended by taking Form No. 10IE into account, and the assessee's claim succeeded. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772513