Can professionals, business owners switch between tax regimes every year?

Unlike salaried taxpayers, who can choose between tax regimes every year, business owners and professionals can switch their tax regime only once. Those filing ITR-3, ITR-4 or ITR-5 can opt out of the default new tax regime by filing Form 10-IEA. However, they cannot switch back to the new regime as long as their business or professional income continues.