Do I need to file Form 10-IEA to use the old tax regime?
Mandatory only if you have business or professional income, and it has to precede your ITR. A quick checker for whether you need it and by when.
Nothing here asks for your PAN
Figures checked against the official source on 13 August 2026. Income Tax Department, Form 10-IEA FAQ This is an estimate for guidance, not a statement of what you owe.
Why a separate form exists just to pick a tax regime
The new tax regime is the default for everyone. Salaried taxpayers can opt out with a checkbox inside their ITR. Anyone with business or professional income cannot, the choice has to be declared separately through Form 10-IEA, filed and e-verified before the ITR itself, specifically because that choice carries a once-in-a-lifetime switching restriction that a simple checkbox wouldn't adequately record.
What people get wrong about this
Assuming the old regime is preserved automatically because it was used last year. It isn't, Form 10-IEA reflects a specific choice for a specific assessment year and the default reverts to the new regime unless it's actively filed again.
Filing it after the ITR, the same mistake that trips up Form 10E for Section 89 relief. Both forms have to exist before the return that depends on them, not alongside it.
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