ITR
Using the right regime for earlier years
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Facts
For each earlier year, use the rates and regime that actually applied to you in that year. For the year of receipt, use the regime you choose in this year's return.
Provisions and law
- Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
- Sec 115BAC (now Sec 202)New tax regime and option
Analysis
If you filed FY 2022-23 under the old regime with 80C deductions, use old regime slabs and the income as assessed then. For FY 2025-26, if you are in the new regime, compute this year under new regime slabs. Mixing regimes wrongly is a common error that makes relief look bigger or smaller than it is.
Conclusion
- Check the regime used in each earlier year's ITR
- Apply that year's slabs and rebate
- Use this year's chosen regime for the year of receipt
- Recheck the relief figure
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