Can i opt 44ad for income less than 2cr

Rashmi (Accountant) (140 Points)

12 August 2019  

Account was audited for an assessee for A.y.18-19 with a turnover of Rs. 15000000.00 (1.5Cr)

But now assessee is not ready to do audit as his turnover for A.Y.9-20 is 17800000.00 (1.78cr) 

Nature of business is construction contractor,

Can he opt in 44AD 

Please suggest

Rashmi