Presumptive Taxation u/s 44ADA

Shubham Shaily (126 Points)

21 July 2022  
A person has opted for presumptive Taxation u/s 44ADA for the past 2 years. However, for the current F.Y. there's no income. Does the person require to file ITR? If the person is not filing ITR for AY 2022-23, is it that the scheme won't be available to him for the next 5 years ?