Form 10-IEA filing requirements & switching restrictions
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Form 10-IEA filing requirements & switching restrictions
Under this blog where summaries Form 10-IEA filing requirements & switching restrictions when changing between new & old tax regimes for FY 2023–24 & FY 2024–25. Form 10-IEA filing is only required for ITR 3 & 4 taxpayers who choose the Old Regime. Taxpayer Switching Restrictions apply only to ITR 3 & 4 filers, no matter which regime they pick. ITR 1 & 2 filers have no form requirement and no switching restrictions in either regime.
What is Form 10-IEA?
Purpose: To opt for the Old Tax Regime (since the New Regime is now default). Who needs it Mandatory for individuals/HUFs with business or professional income (ITR-3 or ITR-4) who wish to choose the Old Regime. & Not required for salaried individuals (ITR-1 or ITR-2).
When to file: On or before the due date for filing ITR (AY 2025-26 due date: 15 September 2025 for audit cases; 31 July 2025 for non-audit).
Old vs New Regime :
- Old Regime: Higher tax rates but allows deductions & exemptions (e.g., 80C, 80D, HRA, housing loan interest).
- New Regime: Lower tax rates, minimal deductions, simpler compliance.
Following Breakdown of Form 10-IEA filing requirements & Switching restrictions & applicability on changing regime are mention here under:
Switching Rules :
For Salaried Individuals (ITR-1 & ITR-2) : Can switch every year between regimes. No Form 10-IEA needed. Choice can be made at ITR filing, even if you told your employer differently.
For Business/Professional Income (ITR-3 & ITR-4) : Can switch from New → Old Regime only once in a lifetime (via Form 10-IEA). Once you go back to the New Regime, you cannot return to Old Regime again.
FY 2023–24 :
ITR 1 & ITR 2
- New Regime : Form 10-IEA not required, no switching restrictions.
- Old Regime: Form 10-IEA not required, no switching restrictions.
ITR 3 & ITR 4
- New Regime : Form 10-IEA not required, but switching restrictions apply.
- Old Regime: Form 10-IEA required, switching restrictions apply.
| ITR Form | Regime | Form 10-IEA Required? | Switching Restrictions? |
| ITR 1 / ITR 2 | New | No | No |
| ITR-1 / ITR 2 | Old | No | No |
| ITR 3 / ITR 4 | New | No | Yes |
| ITR-3 / ITR 4 | Old | Yes | Yes |
FY 2024–25 :
ITR 1 & ITR 2 :
- Switching from new regime to new regime : No form, no restriction.
- Taxpayer is Switching from new to old : No form, no restriction.
- Switching from old to new: No form, no restriction.
- Taxpayer is Switching from old to old: No form, no restriction.
- Only ITR 3 & 4 under old regime: Form 10-IEA required if opting old regime.
ITR 3 & ITR 4
- New regime to new regime: No form, but switching restrictions apply.
- Old regime to new regime: No form, switching restrictions apply.
- New regime to old regime : Form 10-IEA required, switching restrictions apply.
- Old regime to old regime: Form 10-IEA required, switching restrictions apply.
| ITR Form | Regime | Form 10-IEA Required? | Switching Restrictions? |
| ITR 1 | New | No | No |
| ITR 1 | Old | No | No |
| ITR 2 | New | No | No |
| ITR 2 | Old | No | No |
| ITR 3 | New | No | Yes |
| ITR 3 | Old | Yes | Yes |
| ITR 4 | New | No | Yes |
| ITR 4 | Old | Yes | Yes |
Quick Rules : Form 10-IE vs Form 10-IEA
Form 10-IEA is generally not needed for ITR 1 & ITR 2, regardless of regime. For ITR 3 & ITR 4, Form 10-IEA is required whenever opting for the old regime. Form 10-IEA: Only needed for ITR 3 & 4 when opting Old Regime.
Form 10-IE vs Form 10-IEA
| Form | Purpose | AY 2025-26 Status |
| Form 10-IE | Opt for New Regime | Obsolete (New Regime is default) |
| Form 10-IEA | Opt for Old Regime | Required for ITR-3 & ITR-4 filers choosing Old Regime |
Switching Restrictions: Always apply for ITR 3 & 4, regardless of regime, but not for ITR 1 & 2. Switching restrictions mainly apply for ITR 3 & ITR 4 cases, and for some ITR 1/2 cases when moving to ITR 3/4. FY 2024–25 rules seem tighter on switching for higher ITR forms compared to 2023–24.
In short:
- ITR 1 & 2 : No Form 10-IEA, no switching restriction.
- ITR 3 & 4: Form 10-IEA needed to opt Old Regime, strict switching limits.
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