Query on 44AD(4) read with 44AB

44 ab is not applicable for u

Last year you had claimed 44AD. but not mentioned whether Tax audit is conducted or not. If in last year you have claimed 44AD and your profit is more than 8% than in current year you DO NOT required to get your books of accounts audited u/s 44AB(e). But in case in last year, you have shown profit less then 8%, and books of account being audited, than you compulsarily required to get your books of account audited for next 5 years as per sec 44AD(4). hope you get clear idea of it. for any other querry plz revert back.

44AD(4): Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall not be eligible to claim the benefit of the provisions of this section for five assessment years subsequent to the assessment year relevant to the previous year in which the profit has not been declared in accordance with the provisions of sub-section (1)

44AB: Every Person carrying on the business shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to income-tax in any previous year, get his accounts of such previous year audited by an accountant before the specified date and furnish by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed

As the text of section says where an assessee files a return declaring profit on presumptive basis, then for the subsequent 5 years he will not get the benefit of Section 44AD, also
This means if we have opted for Presumptive income in preceding previous year and wants to opt out of presumptive Income scheme in previous year (although declaring profit more than 8%) we have to get our accounts audited.

yes that's correct interpretation. even in subsequent year you declare income more than 8% still you required to get your books of account audited.