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44AD opt out?


suppose if a person had filed ITR 4 in previous year and in current year he had filled full balance sheet and profit and loss account and filled ITR 3 and shown income above 8%. Will this be considered as he has opt out of section 44AD(4) and liable for audit for 5 years.
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No it will not considered as opted out from Presumptive scheme as declared profit above 8%