Answer

1. F

   Facts

   A Form 10-IEA filed after the due date, or with the wrong due date selected, gets an Invalid status. An invalid form does not give the old regime for that year. You can file afresh in a later year.

2. P

   Provisions and law

   • Sec 115BAC (now Sec 202)New regime is the default; business filers opt out with Form 10-IEA by the Sec 139(1) due date
3. A

   Analysis

   FAQ 16 and 17 explain the Invalid status, and FAQ 19 says you can check the status under View Filed Forms. If the form was invalid because of an extended due date that the system did not apply, a grievance with proof of the extension may help; otherwise the new regime applies for the year. Compute tax under the new regime and file the return. Note the right due date for next year.

4. C

   Conclusion

   1. 1Check the status and filing date in View Filed Forms.
   2. 2Compare the filing date with your applicable due date.
   3. 3Raise a grievance if you filed within an extended date.
   4. 4Otherwise file the return under the new regime.

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