Section 44 ad

Dear Members,

 Please clarify the following point.

1. A person whose turnover is above Rs.1 crore in FY 2011-12  has been covered under 44 AB for  AY 2012-13 and filed tax audit reports. Now in FY 2012-13 his turnover is only Rs.90 lakhs. Whether he can opt for section 44 AD presumptive tax for AY 2013-14?

2. What will be the position if his turnover is Rs. 75 lakhs for AY 2012-13 and Rs. 90 lakhs for AY 2013-14?

Regards and thanks in advance.