Tax on presumptive basis

Can a Real Estate (Investor & Financer) Opt for Tax on presumptive basis? Income is not in the form of Commission or brokerage. Income is earned as difference between property booked in Under construction project at lower rate and sold at higher rate. Sometimes income is earned as a Margin by paying an immediate amount to a Needy (property seller) in his emergency and takes right to sell the property. Here due to emergency purchase is at lower rate and sale at market rate. Difference is Margin earned.