If an assessee opt for computation of his income on presumptive basis under section 44 AD for the AY -2020-21.
If he for the AY -2021-22 become ineligible for section 44ad because of his turnover for the year surpasses the limit of ₹ 2crores.
If his turnover drops down to the limit of ₹2crores in the subsequent year.
Will he be eligible for computing income under 44AD since he didn't have option to opt because he became ineligible.
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