ITR
Regime chosen with employer versus in the return
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A salaried person without business income can choose the regime in the return each year, regardless of what was told to the employer, if the return is filed by the due date. A belated return gets only the new regime.
Provisions and law
- Sec 115BAC (now Sec 202)New regime is the default; opt out in a return filed by the due date for non-business individuals
Analysis
If you filed by 31 July 2026, you could choose the old regime even though TDS was under the new one. For a belated return filed now, the new regime applies. For tax year 2026-27, the same idea continues under the 2025 Act; plan before the due date in 2027. Compute both regimes with your actual deductions before deciding.
Conclusion
- Compute tax under both regimes
- Check whether you are within the due date
- Choose the regime in the return
- Pay any extra tax or claim refund accordingly
A Savvy can do this for you
Pre-filing reconciliation of AIS, TIS, 26AS and Form 16
₹999
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.