Can I change nature of business from 44ADA TO 44AD? As I filed ITR in AY-2018-19 Under section 44ADA. Now can I file ITR for AY-2019-20 u/s 44AD ? If answer is YES then will it be the case of opt-out from the scheme and will attract the penalty of - “presumptive taxation scheme will not be available for him for next 5 years.”