Tax audit for near 2 crores

This is for current year, AY 23-24

Past year is less than 1 crore turnover

Ok, current year we did only online transactions 

Audit is not required if the turnover is less than 10 crore, subject to condition of 5 percent cash transaction 

hi friends

we have partnership firm, in FY 18-19 we opted for presumptive income and  next year's onwards we are filling normal tax return and not filling under presumptive tax return

we are planning to file this year under presumptive income

our doubt can we opt for presumptive income or not we heard that can't file under presumptive for 5 years due to miss out

please clarify us, thanks for your support