Shift from 115BAA to 115BAB of Income Tax Act,2016

A domestic manufacturing company was incorporated in 2021, the business of the same shall start before 2024. The Company had opted for tax regime under Section 115BAA (22%) of the Income Tax Act,2016 before insertion / introduction of tax regime Section 115BAB (15%) of the Income Tax Act,2016. It is pertinent to note that the company meets the eligibility criteria of opting for Section 115BAB. As per Sec. 115BAA, he company can opt out of the regime. Can the company do the same and opt for tax regime under Sec. 115BAB? or Can the company directly opt for tax regime under Sec.115BAB?