Dear sir

I would like to bring out the confusing instructions on Form 10IEA by the Income Tax Department. It says that for ITR 3 it is mandatory to submit Form 10 IEA to opt out of New Tax regime. But it does not clarify that if you have opted out already then the filling of this form again will be Opting you in for the New Scheme, in short it is like a toggle button. You fill the form in 2023, you opt out of new scheme but when you fill the form in 2024, the next year, you are compulsorily opting in for the new scheme.

But in all pamphlets and website this aspect is not highlighted, this is hidden subterfuge by which Income Tax payers especially veterans like me who failed to understand the provisions are being trapped to opt-in for the new scheme. The other ITRs you are allowed to choose every year but those filing ITR3 are being trapped by this very craftily designed provision.

I filled the form in 2024 for opting out of New Tax Regime and not knowing this toggle character filled the form 10IEA again this year on 12 Aug 2025 as the Income tax website says that 10IEA is mandatory for ITR3. There after I was trying to submit my return in old regime but failed to do so as I was getting some upload level error and raised tens of grievances but I did not get any resolution.

Then I checked from a CA and I got a shock that I had inadvertently opted in for the New Scheme. So I called the Income Tax department on 08 Sep 2025, explaining to the officer that I would like to cancel my Form 10IEA as I have filed it in error and it is well within the time limit of last date of ITR filing which happens to be 15 Sep 2025. But I was informed that the form can not be cancelled if filled.

Now this is not at all correct sir, I am a veteran, and I file my returns myself and a tax payer for more than three decades, I committed an error but I am not being allowed to correct it, this is like a dictatorial authority through which you are being forced to opt for new tax regime. I strongly believe that next year I will not be allowed to fill the form stating that I have already filled it twice. I filled it in error this year and I want it cancelled but I am not being allowed to do that.

Sir, I am sure this is not my story only but of many like me, who thought that Form 10IEA is mandatory to be filled to opt out of New Scheme as I found that lot many ITR filers are facing same error at the upload level.

My request to you is to allow me to withdraw my Form 10IEA this year and I request you to please accord priority. As per any law of any land, if you fill in a form and realize that it is filled in error, you are allowed to cancel it and as for this form there is still a period of six days for the filing of ITR as per regular filing.

Thanking you

Sincerely

Sanjay Mohan