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Want to increase your refunds by switching income tax regimes?
Starting from FY 2023-24 (AY 2024-25), the rules for switching tax regimes are different and are based on return types such as original, belated, defective, and modified, and the itr forms such as ITR-1/2/3/4.
This document covers
| Filing Type | |||||
|---|---|---|---|---|---|
| ITR Form | Original | Belated | Updated | Revised * | Defective |
| ITR-1 | Old/New Regime | New Regime | New Regime | Check below table * | Follow the Original ITR's Tax Regime. |
| ITR-2 | Old / New Regime | New Regime | New Regime | ||
| ITR-3 | Old / New Regime | New Regime | New Regime | ||
| ITR-4 | Old / New Regime | New Regime | New Regime | ||
| Original filed under? | ITR-1 | ITR-2 | ITR-3 | ITR-4 |
|---|---|---|---|---|
| Old Regime | Old / New Regime | Old / New Regime | Old / New Regime | Old / New Regime |
| New Regime | New Regime ^^ | New Regime ^^ | New Regime ^ | New Regime ^ |
^NOTE : If you filed ITR-3 or ITR-4 under the New Tax Regime in your original return, but had already submitted Form 10-IEA on or before July 31 (up to AY 2025-26) or on or before August 31 (from AY 2026-27 onwards), you may continue to opt for the Old Tax Regime. This is an exception. Otherwise, filing under the Old Tax Regime may not be permitted, and the return may need to be filed under the New Tax Regime only.
^^NOTE : It was observed that the income tax department is not accepting Old tax regime for ITR-1 and ITR-2 when it comes to a revised ITR from AY 2025-26.