Where to show the Income of a Commission transporter in ITR

The commission income can't be declared u/s. 44AE or even sec. 44AD of the act.

You need to file ITR 3 with normal assessment, i.e books maintained....

Or if the total receipts are less than 25 lakhs & net income below 2.50 L, then under no account case.

Sir actually the person owned 2 trucks during preceding FY but he sells both the trucks in preceding FY itself. Because of which he opts for 44AE in that FY.
But for the current FY he does not owned any trucks therefore can not opt for 44AE and only earn commission income on truck bookings of 3rd party. Therefore as you advised to opt for ITR 3 this year.
So here I want to ask whether there arise any problem in future years if he again purchase some trucks later and again want to opt for 44AE.
Is there any restrictions in switching again from ITR 3 to ITR 4.
Please advise...

As the section is not eligible to the person, who does not own any truck in this FY, where is the question of its opting out?