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.... make new tax regime the default tax regime for the assessees being Individual, HUF, AOP (not being co-operative societies), BOI or Artificial Juridical Person. However, the eligible taxpayers have th....

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....n 139(1). In case of taxpayers having "income from business and profession" and who want to opt out of new tax regime, the assessee would be required to furnish Form 10-IEA on or before the due date....