Selection / change of ITR

Dear Sir, in A.Y. 18-19, I filed - ITR-4, and in A.Y. 19-20 I filed ITR- 3, in A.Y. 20-21, 21-22, 22-23 I didn't file my ITR, in A.Y. 23-24 I want to file ITR-4, Can I file ITR-4 as per rule. pls. inform.
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Quick Summary
This discussion addresses the eligibility and rules for changing Income Tax Return (ITR) forms, specifically for an individual who filed ITR-4 and ITR-3 in previous years and wishes to file ITR-4 for the current assessment year. It also touches upon the implications of opting out of presumptive taxation and the criteria for selecting different ITR forms based on income scope and nature.

Are you talking about restriction on presumptive taxation once it is opt-out?
Pls chk whether the provisions fir filing in different itr is due change in the scope of the assesse or his gross total income and nature of income or source.

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