Answer

1. F

   Facts

   For salaried and other non-business filers, the regime choice is made in the return itself. If you chose the old regime in a return filed by the due date and CPC computed under the new regime, that is a processing mistake that can be raised by rectification.

2. P

   Provisions and law

   • Sec 115BAC (now Sec 202)New tax regime is the default; individuals without business income can opt out in a return filed by the due date
   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
3. A

   Analysis

   Check two things: the return was filed by 31 July 2026 (or the due date that applied), and the option to opt out of Sec 115BAC is marked Yes. A belated return cannot choose the old regime, so CPC applying the new regime to a return filed in September 2026 is correct. If the return was on time and the option was marked, file Reprocess the Return. The difference can be large; for example ₹2,00,000 of 80C and 80D claims can mean ₹40,000 or more in tax.

4. C

   Conclusion

   1. 1Check the filing date and the regime question in the filed return
   2. 2If on time and old regime selected, file Reprocess the Return
   3. 3If the return was belated, accept the new regime computation
   4. 4Check the new intimation for deductions

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.