Answer

1. F

   Facts

   The regime you tell your employer only decides TDS. The final choice for a salaried person is made in the ITR filed by the due date, and it applies to your whole year's income.

2. P

   Provisions and law

   • Sec 115BAC, Income-tax Act 1961 (now Sec 202)The new regime is the default; a person without business income can opt out in the return filed by the due date.
   • Sec 192, Income-tax Act 1961 (now Sec 392)Each employer deducts tax from salary at the average rate based on the salary it pays and the details it has.
3. A

   Analysis

   Compute tax on your total salary under both regimes and pick the lower one. If your old regime deductions are about ₹3,50,000, the old regime may win for incomes around ₹15 lakh; otherwise the new regime often does. If you are filing after the due date for AY 2026-27, only the new regime is available to you.

4. C

   Conclusion

   1. 1Total salary from both employers.
   2. 2List deductions you can prove.
   3. 3Compute tax under both regimes.
   4. 4Choose in the ITR if filing by the due date.
   5. 5Use the new regime if filing a belated return.

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