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Easy Way to Switch New to Old Income Tax Scheme for Taxpayers

Old IT Regime Vs New IT Regime

If you think you have made a mistake while selecting between the new and old tax regimes, then here is the way to switch back to the scheme you desire.

Through the Current Financial year’s Budget, Union Minister Nirmala Sitharaman announced the new tax regime as voluntary compliance. Taxpayers, especially employees, are allowed to choose between the old and new regimes as per their preference.

As the protocol says at the beginning of every financial year, the employees are required to inform their employer about the tax regime they wish to follow.

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    For instance, if you first wish to go with the old tax system but eventually find the new tax regime more beneficial for you then there is a way for you to switch to the new tax regime.

    While Filing an ITR

    The government has given the employees the choice between the old and the new tax regime. The decision normally has to be taken at the beginning of the financial year but in case if you have chosen the old tax regime but you find a new system much more beneficial for you then you can switch to the new system while filing the Income tax return

    Anytime in the financial year before the ITR filing, you cannot switch to another regime.

    Old Tax System V/S New Tax System

    The new tax regime is the lower tax regime which means it has reduced rates of taxes but the system does not allow any tax reduction based on tax-saving investments like the old tax regime. On the other hand, the tax slabs under the old tax regime remain untouched but here you can avail deductions on tax-saving investments.

    Tax Slabs Under the New Tax Policies

    As per the new tax regime, no tax applies to income up to Rs 3 lakh per annum. Above that:

    • A 5% tax is applicable on income from 3 lakh to 7 lakh per annum
    • 10% tax is applicable on income from 7 lakh to 10 lakh per annum
    • 15% tax is applicable on income from 10 lakh to 12 lakh per annum
    • 20% tax is applicable on income from 12 lakh to 15 lakh per annum
    • 30 % tax is applicable on income more than 15 lakhs per annum

    Along with relevant cess and surcharges.

    Read Also: A Summary of Tax Calculator with Pros Under New Tax Regime

    What to do in Case of More Tax Outgo?

    As per the laws, the employees have to choose between the old and the new tax regime and inform their employers about their choices, however, if one is not certain about the choice then he/she can certainly change his/her decision at the time of ITR filing.

    In case the employee encounters that the tax deducted is more than the actual payable amount, then he/she can claim the refund (by filling online refund application) for that extra tax while filing the Income-tax refund.

    Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

    Published by Arpit Kulshrestha
    Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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    Join the Conversation

    104 thoughts on "Easy Way to Switch New to Old Income Tax Scheme for Taxpayers"

    1. I am working in an organization, the organization had by default opted for a new tax regime at the start of the financial year, so huge tax is getting deducted, is there any law which does not allow an organization to change the tax regime?
      is it possible to change the tax regime in the financial year, don’t want to wait till next year to fill the ITR and get the return

      1. same with me.
        by default new tax regime is selected and deducting big tax amount every month.
        Employer not allowing to switch tax method now.

    2. I have filed an Original return in old tax regime before the due date. Before the due date they have mentioned in the mail,I have revised the return also and changed the tax regime to new. Now I have received an Intimation 143 (1) (a), in that the income tax is not allowing me to choose the new tax regime.
      I have this question
      Can we choose New tax regime before the due date for revised return?

        1. I have filed an Original return in OLD tax regime before the due date,ie 31st July.
          Received an email from income tax on September 1 st and revised tax was submitted on September 4 th and the tax regime was changed to “New”.
          Revised return was filed within the date mentioned in the mail (17th September was the last date mentioned in the mail for filing the revised return).
          Now, I have received the Income tax Intimation u/s 143(1) with respect to the return of income filed by me for the Assessment year 2022-23.
          Is changing the tax regime in the above mentioned case possible?

    3. I have filed an Original return (ITR-2) in old tax regime before the due date. As the form 10 IE is not applicable for ITR-2 i have not filed the form for that period. After the due date i revised the return and changed the tax regime to new. Now i receive an Intimation 143 (1) (a) in that the income tax is not allowing me to choose the new tax regime.
      I have this question
      Can we choose for new tax regime in ITR-2 after the due date for revised return ?

    4. In the financial year 2021-22, along with the salary, the arrears of 2020-21 have also come. In the financial year 2020-21, ITR has been filed from old tax regime, now I am filing ITR from new tax regime in 2021-22, so in 10E Can I calculate arrears under the new tax regime?

    5. i have filed form 10ie to opt new tax regime in april 2022 and filed itr in july 2022 but income tax dept has calculated tax based on old regime and sent demand due..

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