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Answer # 1 #
Yes, because Form 10IEA has to be filed before or along with the ITR if you want to choose the new tax regime. Since the due date of ITR is extended, the deadline for filing 10IEA also shifts to September 16. Both are linked together.
Answered for the Question: "Does the extension to September 16, 2025 apply to filing Form 10IEA as well?"