Does non filing of income tax return considered as opting out of 44AD

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This query is : Resolved

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This discussion clarifies whether failing to file an Income Tax Return (ITR) for one year under the presumptive scheme 44AD automatically disqualifies you from using it in subsequent years. While there's no explicit rule, not filing could lead to scrutiny from the Income Tax Officer (ITO). For peace of mind, filing an updated return for the missed year is recommended.

Chartered Accountant

Chartered Accountant (Querist)

12 May 2025 If a person have filed his ITR in presumptive scheme 44AD for past 2 years and in 3rd year he did not filed his ITR at all (Missed filing his ITR) Does non filing of income tax return considered as opting out of 44AD? or can he file his ITR of 4th and 5th year in 44AD?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

12 May 2025 No rule or any case in favor or against the fact. Balance can tilt on either side.
You are eligible to file ITR under sec, 44AD IT act. While ITO can deny your claim under scrutiny.
For safety purpose, you can file updated return for the missed year.

Chartered Accountant

Chartered Accountant (Querist)

15 May 2025 Thank you so much sir for always replying on our queries, So kind of you.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

15 May 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

28 September 2025 Good luck.....

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