In the budget of 2023, revisions have been implemented to the tax slab rates, establishing the new tax regime as the default for FY 2023-24. Taxpayers have the option to revert to the old tax regime before filing their income tax returns by submitting Form 10-IEA. It needs to be submitted only If he has business income and this is not applicable if you are filing ITR 1 or 2.
Meenakshi
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Tax-Saving Strategies FY 2023-24

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