ITR 3 vs ITR 4

The ITR 3 form has been specifically prescribed for individuals and HUFs having income from business or profession. ... ITR 4 has been prescribed for individuals, HUFs and partnership firms having "Income from business or profession" on presumptive basis.

i know but my question is different.....can any opt from ITR 3 to presumptive income ITR 4

The ITR-4 Form is the Income Tax Return form for those taxpayers, who have opted for the presumptive income scheme as per Section 44AD ,Section 44ADA and Section 44AE of the Income Tax Act. However, if the turnover of the business mentioned above exceeds Rs 2 crores, the taxpayer will have to file ITR-3.

i know that too.but if all criteria are fullfilled in presumptive income return than can he opt from itr 3 to itr 4 practically??

Yes u can opt