Form 10IE (New tax regime option)

Individuals and HUFs may opt for the concessional tax rates under section 115BAC (new regime) subject to conditions (e.g. certain deductions not available). Form 10IE / 10-IEA is filed electronically on the Income Tax portal within the prescribed time for the relevant category (salaried with business income may have different forms—verify current year notification).

Declaration checklist (draft)

Note: Due dates for opting in/out differ for persons with business income vs. salary-only. Always read the latest CBDT notification and portal help for the assessment year.

Taxpayer

PAN Name Assessment year

Regime choice

Whether having business / profession income Intended option Date by which form must be filed (verify for AY)

Confirmations (read official form)

I have reviewed that certain deductions/exemptions are not available under the new regime (summary notes)

Portal filing

Acknowledgement / reference number after e-filing Date filed