Section 44AD restriction

One's you opt out of 44 Ad scheme ,you can't avail for next. 5 years .

https://cleartax.in/s/itr4

In case you opt for presumptive taxation under section 44AD in a year, then you must opt the presumptive scheme for at least 5 years in continuation. If you opt out of the scheme, then you will not be allowed to file under presumptive scheme for the subsequent 5 years.

For example, you opted for 44AD for FY 2017-18, then you need to continue the scheme upto FY 2022-23. Suppose, you opt out of the scheme in FY 2020-21, then you cannot file under presumptive scheme upto FY 2025-26.