I'm a salaried employee with no business income. Do I need to file Form 10-IEA to use the old regime?

No. Salaried individuals (and others) without business or professional income can simply select the old regime option directly in their ITR form (ITR-1 or ITR-2) each year - no separate Form 10-IEA filing is required, and you can switch between regimes every year.

I filed Form 10-IEA last year to opt for the old regime. Do I need to file it again this year?

If you wish to continue under the old regime and you have business/professional income, you generally need to confirm your continuation in the relevant year's filing process (the exact mechanism may involve referencing your prior filing or re-filing depending on portal updates). If you want to switch back to the new regime, that counts as your one-time switch-back, after which you cannot opt for the old regime again while you have business/professional income. Check the current year's portal guidance carefully.

What happens if I file Form 10-IEA after the ITR filing due date?

Form 10-IEA must be filed on or before the due date under Section 139(1) for opting for the old regime to be valid. If filed late, the old regime option is not available for that year, and your return will be processed under the new (default) regime.

Income tax · Practical guide

Form 10-IEA and current Rule 136: opt-out and re-entry workflow

Original author: Finin2min · Sources checked 21 October 2026

The old-law default regime and Form 10-IEA process are relevant to saved earlier-year business-income filings. A blanket statement that every current business taxpayer must submit Form 10-IEA is wrong for TY 2026-27: Rule 136 uses the return.

How do I choose the correct opt-out route?

Check the governing year and business/profession status.
In the saved legacy procedure, confirm the selected action and e-verify the correct year’s Form 10-IEA.
Check actual valid/invalid status and retain the receipt; a form draft does not establish a valid option.
For current TY 2026-27 use the return route and section 202 conditions.

Choose the period before the form

FY 2025-26 / AY 2026-27 remains under the saved Income-tax Act, 1961 framework. TY 2026-27 begins on 1 April 2026 under the Income-tax Act, 2025 and Rules, 2026. A later filing or correction date does not, by itself, change the underlying form or year.

Legacy Form 10-IEA: Rule 21AGA, Notification 43/2023. Current option or withdrawal: Rule 136 in the section 263(1) return; no new standalone Form 10-IEA is represented.

Legacy 10-IEA and current return-election worksheet — worked field example

Fictional data, not for filing. Fictional tax-audit individual first opting out for saved AY2026-27; separate current Rule136 statutory return-election worksheet.

Prescribed field or block	Completed example
Rows 1-3: name / PAN / status	Priya Arun Sharma / synthetic ZZZPS0000Z / Individual, code 1
Row 4: assessment year	2026-27; underlying FY 2025-26, saved Income-tax Act 1961 procedure
Row 5: action	Opting out of default new regime; first exercise assumed
Row 6: previous opt-out details	Not applicable: not a re-entry; no earlier option assumed
Rows 7-8: IFSC unit	Not applicable to selected opt-out action; no unit claimed
Undertaking: business/profession / capacity / parent	Yes, accountancy profession / self / daughter of Arun Dev Sharma
Address / date / signature	10 Model Road Pune / 21 October 2026 / NOT SIGNED OR E-VERIFIED
Portal due-date selection context	Assumed tax-audit individual in the specific Sl. No. 2 class covered by Circular 7/2026; actual 139(1) deadline extended to 21 November 2026, subject to proving that class
Submission outcome	None: no transaction ID, valid-form status or acknowledgement fabricated

Check the figures and meaning

Legacy model date 21 October precedes the specific extended audit-class return deadline 21 November 2026; the class and actual deadline must be established.
The current return-election worksheet is labelled a statutory working, not a notified return facsimile.

Official Legacy 10-IEA and current return-election worksheet source extract Filled fictional field illustration

The model completes the named fields. The official source contains every applicable schedule and verification; no signature, actual acknowledgement, certification or approval has been created.

Primary sources

Questions readers ask

How do I choose the correct opt-out route?

Can I submit the sample or treat it as an issued certificate?

No. It is a labelled fictional illustration of the named fields. Use the actual official procedure and the complete prescribed form for a real filing, professional certificate or authority action.