Can a partnership firm opt for presumptive taxation u/s 44ad if it never opted for it in prev 10 yrs. ITR 5 was opted in all previous years

Can a Partnership Firm (With Turnover LESS THAN 20LAC since inception) OPT FOR PRESUMPTIVE TAXATION U/S 44AD IN AY 22-23 if It DID NOT OPT for PRESUMPTIVE TAXATION u/s 44AD in ANY of the previous 10 years (From 2011 to 2021). Only ITR5 was being used all these years and ITR 3 for Partners (only 2).

If ITR 4 Sugam is used for the Partnership Firm which ITR form should be used for both the partners. One of the partner has income from other source and another partner has Salary Income + Income from other source other than remuneration and interest from partnership.

NB: All these years the profit was shown between 6%-8% of Turnover after deducting all expenses (all digital transactions).

Waiting for answer as I have something similar query

2 posts were merged into an existing topic: Presumptive Taxation u/s 44AD and 44ADA