ITR Form filing

Which ITR to file is totally depends upon which type of income you are earning in the Financial year.

At that time you have not any business income, than you filed ITR 1, and if now in there is a business income earned by you , than you can file ITR 4.

Absolutely correct sir... as mr Sagar said, its all depends upon ur type of income...

ITR 1 stands for salary, House property, other sources etc upto 50lakh
ITR4 stands for Business Income,
Soo based on your Income, you are totally free to file ITR 4 as such there is no restriction.

I need full details 5years restrictions U.s44AD income

An eligible assessee claims to be taxed on presumptive basis under section 44AD for Assessment Year 2017-18 and offers income of Rs. 8 lakh on the turnover of Rs. 1 crore. For Assessment Year 2018-19 and Assessment Year 2019-20 also he offers income in accordance with the provisions of section 44AD. However, for Assessment Year 2020-21, he offers income of Rs.4 lakh on turnover of Rs. 1 crore. In this case since he has not offered income in accordance with the provisions of section 44AD for five consecutive assessment years, after Assessment Year 2017-18, he will not be eligible to claim the benefit of section 44AD for next five assessment years i.e. from Assessment Year 2021-22 to 2025-26.

So, in simply if you not file return u/s 44AD for consecutive 5 year, than from the year you not filed u/s 44AD.. you can not adopt 44AD for next five years.