Carry forward losses under new tax regime

Dear All,

If Mr X is having a carry forward of Losses from F and O trading ,speculative losses in PY.

This year there is no trading and only salary income:

1 .Will he need to fills details in Books of Accounts maintained or not maintained(ITR3)

2.Further if Opt for NEW TAX REGIME, will the PY losses would be lapsed or it would be allowed to be carry forward in future years.