Section 44AE Goods-Carriage Presumptive Income Calculator
Reviewed by CA Nikhil Gupta · Last reviewed 2 August 2026
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.
For the connected rule or filing step, see Presumptive Tax Calculator — Section 58 / 44AD / 44ADA / 44AE.
Legal or Computational Framework
Governing rule
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.
Correct calculation method
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.
Step-by-step workflow
- 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.
Worked example
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.
Why generic pages get this wrong
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 matrix
| 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 |
Entity and topical coverage
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.
What Generic Pages Miss
- Counting hired vehicles not owned.
- Exceeding ten-vehicle condition.
- Using monthly rather than month-or-part.
- Using carrying capacity instead of statutory weight.
- Claiming expenses twice.
Practical Documentation Checklist
- Registration certificates
- Vehicle ownership calendar
- Gross/unladen weight
- Trip and receipt records
- Partner-payment details
- Vehicle-wise calculation
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.
Finin2min Summary
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.
Finin2min rule: establish eligibility, calculate transparently, and preserve an audit trail.
Frequently Asked Questions
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in