MAT or 22%

Section 115BAA states that domestic companies have the option to pay tax at a rate of 22% plus sc of 10% and cess of 4%. The Effective Tax rate being 25.17% from the FY 2019-20 (AY 2020-21) onwards if such domestic companies adhere to certain conditions specified. The company need not pay tax under MAT if it opts for Section 115BAA.

You can opt this scheme u/s 115BA.
refer sec 115JB (MAT) it's mentioned that "a person who has exercised the option referred to under section 115BAA....this section not applicable"

So, if adopt this section, than you automatically loss opportunity to pay tax on MAT basis.