Salaried log har saal ITR mein old ya new regime chun sakte hain, bas ek tick karna hota hai. Lekin agar aapki income mein business ya profession ki income bhi hai (dukaan, clinic, consultancy, trading), to rules alag hain. New regime default hota hai, aur old regime ke liye pehle ek form (Form 10-IEA) file karna padta hai. Ye form na bharne par aapka ITR new regime mein hi process hota hai, chahe aap old regime ke deductions claim kar rahe hon. Is guide mein hum Form 10-IEA ka process, due date, aur ek example se decision saaf karte hain.
Quick Summary
- Business ya profession income wale individual/HUF ko old regime ke liye pehle Form 10-IEA file karna padta hai; salaried ko ye form nahi chahiye
- Form return ki due date se pehle file karna zaroori hai (jo aapke case mein lagu ho)
- Ek baar form file karke old regime chunne ke baad, wapas new regime mein ek hi baar aa sakte hain, aur uske baad dobara opt-out ka option nahi milta
- New regime mein 87A rebate ₹12 lakh income tak, par business income par standard deduction nahi
- Naye Income-tax Rules 2026 ke baad form ka naam/number badal sakta hai, isliye portal par latest name check karein
Kaun Sa Regime Default Hai
FY 2025-26 (AY 2026-27) mein individual aur HUF ke liye new tax regime (Section 115BAC) default hai. Agar aap kuch nahi karte, to aapka return new regime mein process hota hai. Salaried ya sirf other income wale log har saal ITR bharte waqt old regime chun sakte hain. Business ya profession income wale ko Form 10-IEA file karna padta hai.
| Taxpayer | Old regime ke liye |
|---|---|
| Sirf salary ya pension, ya salary + interest/rent | ITR bharte waqt option chun sakte hain, Form 10-IEA nahi chahiye |
| Business ya profession income (dukaan, clinic, consultancy, F&O) | Form 10-IEA return ki due date se pehle file karna zaroori |
| Salary + business income dono | Business income hone ki wajah se Form 10-IEA chahiye |
Form 10-IEA: Rules Ek Nazar Mein
- Ye form aapko sirf tab chahiye jab aap old regime chunna chahte hain aur business/profession income hai.
- Form return ki original due date (jo lagu ho) se pehle file karna hota hai; late file karne par option nahi milta.
- Form ki validity (ek baar file karne par aage ke saalon ke liye chalta hai ya har saal naya bharna hota hai) ke liye portal ke instructions aur apne CA se confirm karein.
- Ek baar old regime se wapas new regime mein aane ke baad, aap dobara old regime ke liye opt-out nahi kar sakte.
- Form income tax portal par e-File > Income Tax Forms mein milta hai aur e-verify karna padta hai.
Income-tax Act 2025 aur Income-tax Rules 2026 ke baad kai forms ke number badal gaye hain. Isliye portal par 'new regime se bahar aane' ka form dhoondhte waqt naam dekhein, sirf number par bharosa na karein. FY 2025-26 ke ITR mein purana naam hi lagu hota hai.
Old vs New Regime: Numerical Example
Maan lijiye ek vyapari (Meena Trading, 44AD nahi, books ke saath) ka business income ₹15,00,000 hai. Uske paas deductions hain: 80C ₹1,50,000, health insurance (80D) ₹25,000 aur NPS (80CCD(1B)) ₹50,000, total ₹2,25,000. Business income par standard deduction nahi milti.
| Detail | Old regime | New regime |
|---|---|---|
| Business income | ₹15,00,000 | ₹15,00,000 |
| Deductions | ₹2,25,000 | Koi nahi |
| Taxable income | ₹12,75,000 | ₹15,00,000 |
| Tax (slabs ke hisaab se) | ₹1,95,000 | ₹1,05,000 |
| 4% cess ke saath | ₹2,02,800 | ₹1,09,200 |
Is example mein new regime lagbhag ₹93,600 sasta nikla. Old regime tab faydemand hota hai jab deductions bahut zyada hon: jaise home loan ka interest ₹2 lakh, HRA, 80C, 80D aur NPS sab milakar bade. Slabs aur rates ke liye hamara Income Tax Slabs guide dekhein. Ye sirf ek illustrative ganana hai, aur real case mein surcharge, rebate aur dusre factors alag ho sakte hain.
Decision Kaise Lein
- Pehle total deductions ka hisaab lagayein (jo aap old regime mein sach mein claim kar sakte hain).
- Dono regimes mein tax calculate karein (income tax calculator se bhi dekh sakte hain).
- Agar fark chhota hai to new regime easy hai, kyunki compliance kam hai.
- Agar old regime mein kaafi sasta hai to Form 10-IEA return ki due date se pehle file karein.
- Yaad rakhein ki wapas new regime mein jaane ke baad dobara old regime nahi mil sakta, isliye 2-3 saal ki planning ke saath chunein.
Dhyan Dene Wali Baatein
- Presumptive scheme (44AD/44ADA) wale individual par bhi ye rule lagta hai.
- LLP aur company ke liye alag provisions (115BAA, 115BAB) hain, ye is blog ka scope nahi.
- Business loss carry forward ya depreciation ka asar bhi regime chunne mein dekhein: new regime mein kuch deductions allowed nahi hote.
- Advance tax ki ganana bhi regime ke hisaab se badal jaati hai.
Common Mistakes
- Old regime chunna lekin Form 10-IEA file karna bhool jana.
- Form ko due date ke baad file karna.
- Salary + business dono hone par bhi sirf salaried wale ki tarah option chun lena.
- Deductions ka hisaab lagaye bina old regime chun lena.
- Wapas new regime mein jaane ke rule ko na samajhna.
- Naye Income-tax Rules 2026 ke baad form ka naam badalne par purane number se dhoondna.
Related Guides
- Income Tax Slabs: New vs Old Regime FY 2026-27
- Section 44AD vs Books of Accounts
- Deductions 80C to 80U: Old Regime Guide
- Advance Tax: Due Dates aur Interest
Frequently Asked Questions
Form 10-IEA kab bharna padta hai?
Jab aapki income mein business ya profession ki income ho aur aap old tax regime chunna chahte hain. Salaried ya sirf other income wale ko ye form nahi chahiye.
Form 10-IEA kab tak file karna hai?
ITR ki due date se pehle, jo aapke case mein lagu ho. Late file karne par old regime ka option nahi milta.
Kya har saal Form 10-IEA bharna padta hai?
Form ki validity (ek baar file karne par aage ke saalon tak ya har saal) portal ke instructions par depend karti hai. Apne CA se confirm karein aur har saal ITR bharne se pehle apna regime ek baar zaroor check karein.
Old regime se wapas new regime mein ja sakte hain?
Haan, par ek hi baar. Wapas new regime mein aane ke baad dobara old regime ke liye opt-out nahi kar sakte.
Kya business income par standard deduction milti hai?
Nahi. Standard deduction sirf salary aur pension jaisi income par milti hai.
Kaun sa regime mere liye sahi hai?
Ye aapke deductions aur income par depend karta hai. Dono regimes ka tax calculate karke dekhein. Deductions kam ho to new regime aksar sasta padta hai.
Regime choose karna, Form 10-IEA file karna aur ITR bharna ek saath sahi tarah se karna zaroori hai. Hamari Income Tax Return Filing service dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Tax law, forms aur due dates mein badlav ho sakte hain, aur har case apne facts par depend karta hai. Koi bhi action lene se pehle apne CA ya tax professional se salah zaroor lein.