New tax regime 115BAC

This query is : Resolved 

17 March 2023 A assessee is having business income and for f. y 20-21 he has filed form 10IE before due date of filing return of income as prescribed u/s 139(1). Now for f. y 21-22 the return was filed late will the new regime benefit be available even if return is filed late. Kindly guide

17 March 2023 Yes, the regime remains same unless opted out.



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