Itr4 and itr4s

"Can any assesse shift from ITR 4 to ITR 4s?? "

WHEN?

no need always go with maintaining accounts 

good for u 

ITR 4s or Sugam is Income Tax Return form that is to be filed by individuals, Hindu Undivided Family and small business taxpayers who have presumptive business income, salary or pension, one house property and income from other source

ITR 4S PREFER WHEN TIME IS VERY LESS FOR RETURN  FILE 

AND ASSESSEE DONT HAVE PROPER RECORDS 

For same Assessment year or different one?

Your main query is whether he must continue with same type of ITR/ declaration in following years also?

No, each year's ITR selection should be as per the requirement of that particular assessment year, and need not continue as per previous year/s.

Secondly, you have doubt about compulsory maintaining books as per section 44AA, because of turnover limit.

Here, if he declares minimum profit of 8% ( TO is less than 2 Crs.), as assessed under section 44AD (eligible business for the section);  he is not required to maintain books as per section 44AA. (specified in the section 44AD)

Otherwise, he has to.

Provisions relating to maintenance of books of account

The scheme gives a great relief to the assessee in respect of maintenance of books of account. An assessee, who adopts the provisions of section 44AD, is not required to maintain books of account as per section 44AA (applicable only for business covered by this section).

Further, in respect of such business, the provisions of section 44AB (relating to audit) are also not applicable.

Thus, the scheme relieves the assessee from the maintenance of regular books of account. Apart from giving relief from maintenance of books of account, the scheme also relieves the assessee from audit of books of account.

Extract from: https://www.incometaxindia.gov.in/Tutorials/Section-44AD-Theory.pdf

From AY 2017-18, If a business opts for 44AD Presumptive Taxation Scheme (PTS) in any assessment year, then it has to continue with the scheme for next 5 assessment years. If it opts out of PTS earlier, then PTS will not be available for it for the next 5 assessment years.