44AD allowed or not , in this case

rocky (accountant) (948 Points)

03 January 2021  
in assesememt year 2018 19
turnover was 10 lakhs and 44AD adpoted
in assessment year 2019 20
turnover was 80 lakhs
and audit was done
now in assesemt year 2020 21
turnover is 60 lakhs
can we adopt 44AD now?