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.
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