44 ae - applicability

This query is : Resolved 

19 April 2012 As my client is running a business of hiring of JCB. Whether he is eligible for filing the return under section 44AE? (Note : In the section it is mentioned that its applicable only for "Goods Carriage", whether JCB (Excavator) comes under the category of Goods Carriage ?)

19 April 2012 No, Dhinesh Bhai. JCB can not be termed as a goods carriage. Section 44AE will not apply.

20 April 2012 yes agree with above expert.
44ae is specially for goods carriage.not other


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