Previous year (2023) the default scheme was old scheme, now (2024) this year the default scheme is new scheme. So in order to file the return for this year (A.Y. 2024-25) every Assessee needs to fill the form 10-IEA. Below is the step by step process to fill the form with recent screenshots.
In below screenshot – Please tick “Yes” in point (a)
In below screenshot – Those who are opting for New scheme needs to put “Re-entering” and those who wish to choose old scheme where they can claim the deductions can choose “Opting out”
In below screenshot – Those assessee’s who have units in IFSC (GIFT City) needs to tick “Yes” otherwise put “No”
