https://www.taxtmi.com/forum/issue?id=120671 A taxpayer who has opted out once may re enter the New Tax Regime by filing Form 10 IEA for the later year; that re entry is permitted subject to procedural compliance but operates as a final switch for taxpayers with business or professional income (including presumptive income), preventing subsequent opt outs while such income persists. en-us Tue, 23 Dec 2025 23:18:13 +0530 Wed, 24 Dec 2025 10:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120671 A taxpayer who has opted out once may re enter the New Tax Regime by filing Form 10 IEA for the later year; that re entry is permitted subject to procedural compliance but operates as a final switch for taxpayers with business or professional income (including presumptive income), preventing subsequent opt outs while such income persists. Discussion-Forum Income Tax Tue, 23 Dec 2025 23:18:13 +0530 https://www.taxtmi.com/forum/issue?id=120671