WHICH ITR TO BE FILED??

RAHUL KUMAR SHARMA (SENIOR AUDIT ASSISTANT) (82 Points)

20 February 2019  
DIRECT TAX QUERY
Hello Fellow Members!
Want your valuable opinion regarding following issue.
Issue: MR. A had opted for 44AD & Filed ITR 4S for AY 2018-19. But, now for PY ENDING 31st March 2019 (i.e AY19-20) he wants to pay 'Tax higher than presumptive rate' i.e under regular structure, which works out "more than" presumptive rate.
1) So can he do so. If no then why?
2) Which ITR to be filed for AY 2019-2020.