Selection / change of ITR

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Dear Sir, in A.Y. 18-19, I filed - ITR-4, and in A.Y. 19-20 I filed ITR- 3, in A.Y. 20-21, 21-22, 22-23 I didn't file my ITR, in A.Y. 23-24 I want to file ITR-4, Can I file ITR-4 as per rule. pls. inform.
Replies (2)
Are you talking about restriction on presumptive taxation once it is opt-out?
Pls chk whether the provisions fir filing in different itr is due change in the scope of the assesse or his gross total income and nature of income or source.


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