https://www.taxtmi.com/acts?id=53442 Exercise or withdrawal of the option for the new tax regime must be made in the return of income furnished under section 263(1) for the relevant tax year. The rule applies to the persons and provisions specified in the table, including manufacturing domestic companies, domestic companies, new manufacturing domestic companies, individuals or Hindu undivided families, associations of persons or bodies of individuals, artificial juridical persons, resident co-operative societies, and new manufacturing co-operative societies. en-us Fri, 20 Mar 2026 18:10:15 +0530 Tue, 07 Apr 2026 12:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53442 Exercise or withdrawal of the option for the new tax regime must be made in the return of income furnished under section 263(1) for the relevant tax year. The rule applies to the persons and provisions specified in the table, including manufacturing domestic companies, domestic companies, new manufacturing domestic companies, individuals or Hindu undivided families, associations of persons or bodies of individuals, artificial juridical persons, resident co-operative societies, and new manufacturing co-operative societies. Act-Rules Income Tax Fri, 20 Mar 2026 18:10:15 +0530 https://www.taxtmi.com/acts?id=53442