Page 105 - Arthyog_FilBook_05 05 2024 (1)

< < ! $;(9+ : ? . & " % ! . !
& . % +T =$= ;=, . 1 & . ! . 1 / % !
? . ! & E % ! . E& ( < !
F 1 ? % . ! I - ' * . + . & " % !
. ! I & .
5. What if the assessee has filed Form 10-IEA for the AY 2024-25 within due date specified u/s.
139(1) for opting out from Section 115BAC, but could not file return of income within the due
date specified u/s. 139(1)?
+ 1 % ! ' , +)* . / % ! . & . !
1 % ! & " % ! . ! I & . : ? < ! $;(9+
1 & ? I - ' * . + 1 & " .
, +)'R* . + 1 = +4+' *' * . ( ! / R= 8 1 " .
& " % ! . ! I & . : ! .
! ? 1 & ? I - ' *
" . ? < ! $;(9+ . & % . ! . 1 / % ! '
& . ! , +)* . . ( I - ' * . + .
( & ( - ' * - '#+* . + & "
% & / & E % ! . < ! $;(9+ ? 1
& ? I - ' * . +

8 1 " in respect of an assessee who is not having any income from business / profession
< ! $;(9+ : ? & . & % . ! . 1 /
% ! 8 1 " . ! ! : ? 1
& ? I - ' * . + . & % . ! . 1 / % ! If such a person
(not having income from business or profession) fails to furnish return of income u/s. 139(1) of
the Act, then such a person shall NOT BE ELIGIBLE to opt out from the default New Tax
Regime / && & . 1 / % ! I , +)' +* .
+
6. What if the assessee fails to furnish Form No. 10-IEA within the due date specified u/s. 139(1) of
the Act for the AY 2024-25?
(. ' " % ! . ! & . * . . < ! $;(9+ .
& ? I - ' * . + &&
NOT BE ELIGIBLEto opt out from the default New Tax Regime /
&& & . 1 / % ! I , +)' +* . +
< . " % ! . ! & . 1 E& . !
. 1 / % ! " . . < ! $;(9+
& " . ! & % ( & E % ! 1 . % < ! $;(9+ ( !
/ & . . 1 % = G
A . < ! $;(9+ A . ? % + 1 %! ! :
! ( < !
+ & ( 5 . E& I , +)'R* ' E& %
. ! A . 1 % ! * T ( < ! !
. < ! $;(9+ ( ! / ! . & % . ( "
. < ! $;(9+ ! 1 E ( ! / < ! $;(9+
! & ( 5 A . ( ! /
' ! *
& ! 1 && & / .
( & E % ! " . . < ! $;(9+ 1 1 & "
1 ( ! I -' * . + % ) ) %

99