Section 44AD (4): Consequences of Opting Out of Section 44AD(1) - Part V

Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and the declares profit for any of the 5 assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1)

source https://www.caclubindia.com/articles/section-44ad-4-consequences-of-opting-out-of-section-44ad1-part-v-46089.asp