Income tax return query.

If turnover goes above 2 Crs. you have no option of opting for presumptive assessment by law itself, and as such it is not treated as opting out of the scheme. Whenever turnover is within the said limit, you are bound to opt it, otherwise it will be treated as opting out from that AY.

Yes, it is by default......... u/s. 44AB(a) of IT act.