Page 104 - Arthyog_FilBook_05 05 2024 (1)

W.e.f. AY 2024-25:
* 1 % ! ' , +)* A . / % ! E % ! &
* (. /& ' " % ! . ! & . * & . E % ! < !
$;(9+ ? 1 & ? I - ' * . +
* (. /& ' " % ! . ! & . * & . E % !
E& 1 ? % . ! I - ' * . +
* & . 1 % ! " & ' . ? % < ! $;(9+ . & " %
! . ! I & . ( . & " % ! . !
I & . * & " . 1 /& ? ( . +T =$=-;=
E % ! 1 % !
3. Whether decision of opting out of Section 115BAC in AY 2024-25 affect AY 2025-26 or
subsequent AY's?
< /& " % ! . ! & . G
1 % ! . / % ! . ! +T =$= ;=, (. & & . 1 % ! & .
E % ! < ! $;(9+ : ? 1 & ? I - ' * .
+ (. & & . E % ! & cannot opt out from Old Regime for the
same year 8 1 " & & . ! E % ! : +T ' +T =$=,;=R*
% ? % < ! $;(9+ & " % E& . E % ! %

< /& E " % ! . ! & . G
/& " % ! . ! & . : ? < ! $;(9+
& 1 ? % . ! , +)
% ! 1 ? % . ! I - ' * . +
! & . + ! . +T =$= ;=,
1 D . +T =$=,;=R : +TC
& " % ! . ! & . . & . ! , +)
& . , +) & . +T 1 ? % . ! I - ' * .
+ & " . +T
4. How will the decision of whether return filed in New Regime or Old Regime as opted by the
assessee in ITR of AY 2023-24 affect decision / procedure for AY 2024-25?
Irrespective of whether the taxpayer had filed ITR for AY 2023-24 under the Old Regime or the
New Regime, but from AY 2024-25, the New Regime will bedefault tax regime. & .
1 % ! & " % ! . ! I & . : ? < ! $;(9+
1 & ? I - ' * . + . & " % ! . !
I & . ! ( 1 ? % ( I - ' * .
+ ] , +)'R*^
If the assessee opted for Section 115BAC in AY 2023-24: (. 1 &
. 1 % ! . +T =$= ;=, : . . !
& 1 . ! +T =$= ;=, / I , +) . / .
1 & : /
If the assessee filed ITR for AY 2023-24 as per Old provisions (Old Regime) and notas per Section
115BAC:< ? % . ! & E % ! & +T =$=-;= & 1 :
? & +T =$=-;= < . ! +T =$= ;=, 1 / % ! A . / % !
. 1 ? . ! 1 / % ! I , +) . +
< ! $;(9+ NOT : ? '. & " % ! . ! I & . *
8 1 " < ! $;(9+ : ? . +T =$= ;=, 1 1 ?
. ! & E % ! 1 & . 1 /
% !

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