

If you've filed your Income Tax Return (ITR) under the new tax regime and later found your tax liability to be zero under the old regime, you can revise your ITR. The new regime is the default, but you can switch to the old regime if you act before the filing deadline. For AY 2025-26, this deadline is September 15, 2025. If you have business income, remember to submit Form 10IEA to opt out of the new regime. You can revise your ITR multiple times until December 31st of the assessment year, allowing you to correct your filing as needed.