ITR filing: How can you switch between old & new tax regimes? Explained

ITR filing FY 2024-25: Like every year, for AY 2025-26, taxpayers must choose between the new and old income tax regimes when filing ITR. The new regime is the default. Salaried individuals can switch annually by filing on time, while those with business income face stricter rules and must submit Form 10-IEA to opt out of the new regime.