Can a partnership firm opt for presumptive taxation u/s 44ad if it never opted for it in prev 10 yrs

Donati (Self occupation) (81 Points)

21 July 2022  

Can a Partnership Firm (With Turnover LESS THAN 20LAC since inception) OPT FOR PRESUMPTIVE TAXATION U/S 44AD IN AY 22-23
if It DID NOT OPT for PRESUMPTIVE TAXATION u/s 44AD in ANY of the previous 10 years (From 2011 to 2021)

NB: All these years the profit was shown between 6%-8% of Turnover after deducting all expenses (all digital transactions).