A taxpayer owning not more than ten goods carriages at any time can use the goods-carriage presumptive rule.
A taxpayer owning not more than ten goods carriages at any time can use the goods-carriage presumptive rule. Heavy vehicles use ₹1,000 per ton per month or part; other goods carriages use ₹7,500 per month or part, or higher actual income.
Ownership count, vehicle type, gross/unladen weight and months or parts owned are vehicle-specific. The rule is available to resident and non-resident persons, subject to its conditions.
List every vehicle; classify heavy/other; record weight and ownership months; calculate vehicle-wise deemed income; add higher claimed income and partner deductions where permitted.
A 20-ton heavy vehicle owned for six months gives ₹1,20,000 deemed income. A non-heavy vehicle owned for the same period gives ₹45,000.
The example is an illustration, not a substitute for the taxpayer's facts. A change in status, period, payment mode, document, city, asset, relationship or scheme can change the result.
Search pages often state a rate or limit without identifying the governing base. The calculation must distinguish gross receipt from taxable profit, tax from TDS, a deduction from an exemption, salary from business income, and an accounting entry from the tax treatment.
| Decision point | Required treatment |
|---|---|
| Legal year | Use the Act, rules and notification effective for the income or transaction period |
| Taxpayer category | Confirm residence, age, entity, employee/business status and regime |
| Calculation base | Use the statutory definition rather than CTC, net bank receipt or accounting label |
| Ceiling or rate | Apply actual-amount, percentage, shared, lifetime and gross-income limits in sequence |
| Documentation | Link every input to an invoice, statement, contract, certificate or official record |
| Final output | Show tax, surcharge, cess, interest and TDS/TCS credits separately |
This page is written around the entities and concepts search engines expect for the topic: 44AE, goods carriage, heavy goods vehicle, presumptive income. They are used only where relevant and are connected to the live calculator and knowledge hub rather than repeated mechanically.
For the complete rules on this topic, see the core guide: Presumptive Taxation (44AD/44ADA) Under Income-tax Act 2025.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
A taxpayer owning not more than ten goods carriages at any time can use the goods-carriage presumptive rule. Heavy vehicles use ₹1,000 per ton per month or part; other goods carriages use ₹7,500 per month or part, or higher actual income.
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