Switching from 44AD to normal after 3 years

This discussion addresses the rules around switching from presumptive taxation under Section 44AD to normal tax filing. The user has been filing under 44AD for three years and seeks clarification on whether they can switch to normal provisions in the fourth year. The advice provided suggests that while a switch is possible in the fourth year, one must continue with 44AD for five consecutive years from the initial opt-in year. Switching before the five-year period may necessitate refiling previous returns and potentially require a tax audit.