| Question And Answer | |
|---|---|
| Subject: | Confusing status regarding Form 10-IEA for ‘Opting Out of New Tax Regime’ |
| Category: | Income-Tax |
| Querist: | Sanjay Mohan |
| Answered by: | Law Intern |
| Tags: | Form 10-IEA, Old Regime to New Regime switchover |
| Date: | September 12, 2025 |
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
We acknowledge your grievance. A number of other taxpayers have raised the same grievance earlier. Unfortunately, under current rules, you cannot withdraw Form 10-IEA for AY 2025-26 within the same year. I suggest you consult a CA to see if you can refile the return under the old regime before the due date of 15th September and whether the system will accept it.
By mistake I have filed 10IEA for AY2025-26, but now I want to opt new tax regime.Is it possible to file the return in new regime after due date as per new amendments.
No, it is not possible to file your Income Tax Return under the new tax regime for Assessment Year 2025-26 after having filed Form 10-IEA, even if you file the ITR after the due date under Section 139(1).
Confusing status regarding Form 10-IEA for ‘Opting Out of New Tax Regime’”
what are the provisions in new income tax amendament s
** let us reach to Finance ministry Subject: Urgent Concern Regarding Form 10-IEA and Misleading Messaging on Income Tax Portal
I want to raise a serious concern about the Income Tax Portal process related to Form 10-IEA. Many taxpayers, including myself, have faced confusion and distress because of unclear wording and misleading system behavior.
Even after opting out of the new tax regime earlier, taxpayers are still being prompted with messages such as “By default you are in the new regime” and are forced to fill Form 10-IEA.
After filling the form again (sometimes unknowingly, due to the unclear instructions), the system responds that the taxpayer has filled it twice and is now “permanently bound to the new regime.”
This is extremely unfair, especially when someone had already opted for the old regime. The portal’s generic error messages and lack of clarity are causing huge financial burdens on taxpayers.
The wording used is vague and misleading. Instead of clearly explaining the implications, it creates unnecessary stress. A simple, user-specific message should be displayed—for example: “You have already opted for the old regime; no further action is needed.”
This poor communication has left many taxpayers devastated. Some are already under debt and financial strain, and now face additional tax liabilities they did not intend to opt into. I personally went through this horrible experience, and I know others who felt completely helpless and even driven to suicidal thoughts because of the unnecessary financial pressure.
My request:
The Income Tax Department must urgently review this process.
Clear and taxpayer-specific wording should be used on the portal.
There should be an option to rectify such mistakes rather than binding taxpayers permanently due to unclear instructions.
Taxpayers deserve fairness, clarity, and transparency. Please take immediate corrective action so that no one else suffers the same distressing experience.
I agree with all of you. I have done same mistake. I have written email to FM, but no reply yet. Income tax customer care is dead. No phone line is working. I think we need a massive protest for this injustice.
please update any reply or any solution to this problem any one got.
I have the same issue on my side, raised the 10IEA form again for this year, and filled all the details for Old tax regime and all the validation went through no errors. Even the Aadhar validation went through fine and in the last screen it displayed the successfully submitted message but also displayed the error message due to 10IEA for AY2025-26.