Form 10-IEA is a new form introduced under Section 115BAC(6) of the Income Tax Act, 1961 for opting into the new tax regime under Section 115BAC(1A), which became the default tax regime from Financial Year 2023–24 (AY 2024–25) onwards.
It is required when an individual or HUF wishes to opt out of the new regime and choose the old regime with slab rates and deductions.
Who Can File Form 10-IEA?
Form 10-IEA can be filed by:
| Category | Condition |
| ✅Individuals | Having business or professional income and wish to opt for old regime |
| ✅HUFs | Having business income and wish to opt for old regime |
➡️If an individual or HUF has no business/professional income, they don’t need to file Form 10-IEA. They can choose the regime every year directly in the ITR form.
When is Form 10-IEA Required to be Filed?
Form 10-IEA is required when:
- A person with business/profession income wants to opt out of the new default tax regime and go back to the old regime
- Once opted out, this choice remains binding for future years unless withdrawn permanently (only once allowed)
Due Date for Filing Form 10-IEA
| Condition | Due Date |
| Individual/HUF with Business Income | On or before the due date of ITR filing u/s 139(1) |
| No business/profession income | Not required to file Form 10-IEA |
👉 For FY 2024–25 (AY 2025–26), the due date is 31st July 2025 for non-audit cases, and 31st October 2025 for audit cases.
Documents Required to File Form 10-IEA
Although no physical documents are to be attached/uploaded, the following details are needed:
- PAN of the assessee
- Assessment Year
- Nature of income (business/profession)
- Signature or DSC of assessee (or EVC via Aadhaar OTP)
- Log-in credentials to Income Tax e-filing portal
Purpose of Filing Form 10-IEA
- To opt-out of the default new tax regime under Section 115BAC(1A)
- To choose the old tax regime and claim deductions such as:
- Section 80C, 80D, etc.
- HRA
- LTA
- Interest on housing loan u/s 24(b)
- Once exercised, the option is binding and can be withdrawn only once (Form to be refiled to switch back)
Who Can Use It?
| Can Use Form 10-IEA | Cannot Use Form 10-IEA |
| ✅ Individuals with Business Income | ❌ Salaried individuals without business income |
| ✅ HUFs with Business Income | ❌ Company/LLP/Firm/Trust etc. |
How to File Form 10-IEA (Step-by-Step Process)
Step 1: Go to https://www.incometax.gov.in
Step 2: Log in with PAN and password
Step 3: Navigate to:
👉e-File > Income Tax Forms > File Income Tax Forms
Step 4: Search for Form 10-IEA and click “File Now”
Step 5: Select the relevant Assessment Year (e.g., AY 2025–26)
Step 6: Fill in required details (Nature of income, AY, PAN, etc.)
Step 7: Verify the form using DSC or EVC (Aadhaar OTP)
Step 8: Submit the form and download the acknowledgment
How to Check Status of Form 10-IEA
Step 1: Login to the e-filing portal
Step 2: Go to:
👉e-File > Income Tax Forms > View Filed Forms
Step 3: Select Form 10-IEA from the dropdown
Step 4: Check the status – “Submitted”, “Verified”, “Processed”
You can also download the acknowledgement from here.
Key Notes and More Information
- 📌Form 10-IEA is applicable from AY 2024–25 onwards
- 📌 It is binding once exercised if the taxpayer has business income
- 📌 The taxpayer can withdraw this option only once in lifetime
- 📌 If the form is not filed within due date, you will be taxed under default new regime
📌 The new regime disallows most exemptions but offers lower tax rates