SEO Sai Gr. Hosp.
                
                   208208 Points
                   Joined July 2016
                
               
			  
			  
             
            
             For specified professions sec. 44ADA can be opted. Eligible for total receipts upto 50 lakhs.
There is no restriction of 5 years for such profession under sec. 44ADA.  They can opt in and out of the presumptive assessment without any restriction every next AY.
Only restriction is minimum 50% profit margin, otherwise audit u/s. 44AB(d) of IT act.