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Shifting from normal to presumptive

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14 March 2018 Dear Sir,

Is it possible for someone to shift from normal taxpayer ( taxpayer who maintain proper books of accounts and filed return so far in this manner) to presumptive this year. Actually a taxpayer who was filing ITR and mainting proper books of account and filing ITR-4 . Now he wishes to file ITR under presumptive scheme (Sahaj).

Can he do this?
would there be any future problem?


14 March 2018 it is possible. But please do read section 44AD(4) before changing this tax position.



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