44ad 5 year rule please help

This discussion clarifies the 5-year rule under Section 44AD of the Income Tax Act. If your turnover exceeds 2 crore in a subsequent year, you become ineligible for presumptive taxation under 44AD. However, this does not break the 5-year rule, meaning you can still opt for 44AD again in future years if your turnover falls within the limits. You will simply revert to standard accounting under Section 44AB for the year you exceed the threshold.