Section 44AD

Amit Jain (Proprietor ) (533 Points)

27 March 2021  
If an assessee filed his Income Tax Return opting Sec 44AD presumptive taxation scheme in 2017-18. In 2018-19 he has not filed his Income Tax Return because his income was below the taxable limit.

Now my question is whether he can opt sec 44AD presumptive taxation scheme in 2019-20.