Form 10 IEA for Shifting from One tax Regime to the Other

Form 10-IEA is a mandatory declaration form in India for taxpayers (specifically individuals, HUFs, AOPs, and BOIs with business or professional income) to switch from the default new tax regime to the old tax regime, or to re-enter the new regime. 

File it via the income tax portal (with the ITR) by the deadline. 

Key Details About Form 10-IEA:

Used by professionals/business owners (ITR-3, ITR-4, ITR-5 users) to opt out of the new regime or re-enter it.

Synonyms: Often referred to as "Form 10-IEA - Declaration for Opting Out of New Tax Regime" or "Switch form".

Applicability: Required only for those with business/professional income. Others can choose the tax regime directly in their ITR form.

Restriction: If you re-enter the new tax regime, you cannot go back to the old one.

Deadline: Must be filed on or before the due date for filing your ITR (generally July 31st). 

Note: Do not confuse Form 10-IEA (for tax regimes) with Form 10-IA (for medical disability) or Form 10E (for tax on salary arrears)