Section 115BAC Option of New Tax to Employee and TDS by Employer

[sujittalukder]

After the introduction of new section 115BAC on the new taxation regime for Individuals, there is confusion on whether the employer should deduct the income tax from the salary income as per the old regime or as per the new regime. How the employee will decide the option at the beginning of the year? Does the employee need to communicate his option to the employer? And so on.
https://www.taxcorner.co.in/2020/02/section-115bac-option-of-new-tax-to-employee-and-tds-by-employer.html

Read the clarification from the CBDT on the matter here-

https://www.taxcorner.co.in/2020/04/cbdt-issues-circular-to-clarify-option-under-section-115bac-and-tds-by-employer.html