While filing ITR for FY 2023-24 (AY 2024-25), I want to opt for the old tax regime instead of the default new tax regime, should I file Form 10-IEA before filing his income tax return (ITR)?

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....New vs Old Regime [AY 2024-25] - Income Tax - Frequently Asked Questions (FAQs)<br>Income Tax<br>Ans, Form 10-IEA is a declaration made by the return filers for choosing the 'Opting Out of New Tax Reg....