Can you switch tax regime from previous/ last year when filing belated ITR

If an individual is having income from business or profession for FY 2022-23 (AY 2023-24) and want to opt for or opt out of the new tax regime/ old tax regime, they need to file Form 10-IE before the deadline for ITR filing i.e. July 31, 2023 or October 31, 2023 (for audit cases).

from Tax-Wealth-Economic Times https://ift.tt/FIkgzYs