ITR filing 2025, Sept. 2 -- As millions of taxpayers across India gear up for the approaching income tax return (ITR) filing deadline, which is 15 September, one of the most common questions among salaried individuals is whether they can switch between the old and new tax regimes while filing.

During the financial year, employees choose a regime and declare it to their employer for tax deducted at source (TDS) purposes. However, when filing the final ITR, some may find the alternate tax regime more suitable for their income, investments, among other things.

The old tax regime allows taxpayers to claim deductions in various areas, such as provident funds, life insurance, and home loan principal repayments. Additional exemptions are avail...