I am Senior Citizen filing ITR-4 for AY 2025-26. Last year I filed under old regime and had to face loss of 33k by filing under old regime. I want to shift to New regime in AY 2025-26 . My question are
1) Can I refile AY 2024-25 umder new regime and claim 33k
2) What form to fill for PERMISSION TO filing tax under new regime.