Sec 44ADA -applicable for the assessee choosing new tax regime?

Is there any changes in the old tax regime

I am a first time tax assessee for last F.Y. 2023-24. I want to opt for old tax regime and want to continue the same for future years. Do I need to first fill and submit the Form 10 IEA declaring regime selection of Old Tax Regime followed by ITR submission? Kindly clarify. Thank you

My father is planning to sell one residential property and the proceeds of the sale plus loan that will be drawn by me (i.e. his son) would be consideration for purchasing of new property that would be under my name (I.e. his son). Will my father be able to claim deduction under sec 54 or should the new residential property be under his name only or can the new residential property can be under joint name? As per one of case laws this was allowed as deduction refer below summary: regards the name under whom the property is purchased, it can be seen that the son of the assessee is a direct relation and as per the Hon’ble Delhi High Court decision in case of CIT(A) Vs. Kamal Vahal 351 ITR 4 where the assessee purchased a new house in name of his wife, the claim under Section 54 is held valid. Thus, the exemption could not be denied if the entire investment had come out of the proceeds of an old property. Thus, the order of the CIT(A) is not justified in light of the decision in case of Kamal Vahal,” the Tribunal said Can you please confirm if my father can claim this exemption