https://www.taxtmi.com/caselaws?id=775664 Delayed filing of Form 10-IE was held to be directory rather than mandatory for opting into the new tax regime under section 115BAC of the Income-tax Act, 1961, so the assessee's substantive entitlement was not lost merely because the form was filed after the prescribed due date. The matter was left for the Assessing Officer to verify the relevant facts and complete consequential computation accordingly. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775664 Delayed filing of Form 10-IE was held to be directory rather than mandatory for opting into the new tax regime under section 115BAC of the Income-tax Act, 1961, so the assessee's substantive entitlement was not lost merely because the form was filed after the prescribed due date. The matter was left for the Assessing Officer to verify the relevant facts and complete consequential computation accordingly. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775664