Find
For a person without business income, the old regime can be chosen only in a return filed by the Sec 139(1) due date. A belated return is processed under the default new regime, where most deductions are not allowed.
ITR
Old regime return processed under the new regime
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Provisions
Sec 115BAC, Income-tax Act 1961 (now Sec 202); Sec 143(1), Income-tax Act 1961 (now Sec 270(1))
Analysis
If your AY 2026-27 return was filed after 31 July 2026, CPC will apply the new regime and drop claims like 80C, 80D and HRA, which can create a demand. If you did file on time and still got this result, check the opt-out answer in the return; a wrong tick is a return error. Some tribunal decisions have taken a softer view in special facts, so take advice before appealing.
Close
- Check your filing date against the due date.
- Check the regime question answered in the return.
- If filed late, accept the new regime computation or seek advice on an appeal.
- If filed on time with the right option, file a rectification.
- Next year, file before the due date if old regime saves tax.
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