SEC 44AE & SEC 44AD

Last  year  also  he has to  Opt  for section  44AE  of the income tax act 1961  if  he is  having  less than 10 trucks  . Because   section 44AD  is not applicable  to Plying , hiring  and leasing  of Goods  . 

I think  for  F.Y  2018-19  returns  date has  been  extended  ,  you have to confirm  what is the date ?.  For  F.Y 2019-20  you can file . 

Check  Notification  56/2020  dated 29/7/2020 of the  Income tax  Dept  extension  of date  to file  return for  F.y 2018-19   and confirm .