If a assessee opt new regime in the PY on before due, can avail the benefit in the belated return.

This query is : Resolved 

23 December 2022 If a assessee(have business income) opt new regime in the AY 21-22 by filing form 10IE on before due date.
can avail the benefit of the same in the AY 22-23 belated return also.

Please, explain.

Thanks in advance.

23 December 2022 Yes...



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