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Return under 44AD

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01 June 2020 My cousin was filed their IT return from FY 2013-14 to 2017-18 in section 44AD. Last year FY.2018-19 return under salary ITR2. Now he again start their own shop so my question is Can he file their return again under 44AD or not ?
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CA R SEETHARAMAN online

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CA R SEETHARAMAN online (Expert)
01 June 2020 Yes he can file ITR under section 44AD. 5 years under 44AD completed earlier.

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