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..... 024-25 to make new tax regime the default tax regime for the assessees being Individual, HUF, AOP (not being co-operative societies), BOI or Artificial Juridical Person. However, the eligible taxpayer .....

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..... 9(1). In case of taxpayers having income from business and profession and who want to opt out of new tax regime, the assessee would be required to furnish Form 10-IEA on or before the due date u/s 139 .....

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