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It3 -->filed in old tax regime, now want to go for new tax regime

This query is : Resolved 

28 July 2024 if proprietor who filed itr3 for asst.2324 wants to go for new tax regime now for asst.2425, she has to file 10ie before filing asst.2425 itr, right?

my q is --> can she change once in life thereafter , say in asst.2829 she wants to go for old tax regime, (assuming its available then).
my view--> she has to file 10ie now for asst.2425 (even if new tax regime is default one) and later yes, she has one chance in asst. 2829 also to go back again to old regime.

am i right in both points?

28 July 2024 1. No need to file form 10ie for new tax regime for AY 2024-25. It is by default NEW REGIME.

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