Dear experts

Very good evening !
Kindly share your experts views regarding "taxation in case of 44AE"

Case Facts:
(1) The assessee is individual transporter and having 10 vehicles during the fy 2018-19
(2) Some of which vehicle is having light goods vehicle and some are heavy goods vehicle (As per RC Book)

Queries:
(1) As per 44AE as per my understanding for taxation under sec 44AE first we have to decide whether the vehicle is heavy goods vehicle or not. If it is heavy good vehicle then the taxation will be @ Rs 1000 per MT of gross weight vehicle (GVW )or unladen weight as the case may be.

Heavy Goods Vehcile, GVW, Unladen weight are defined as in Motor Vehicle Act, Sec 2

AS Per Sec 2 of Motor Vehicle Act:
heavy goods vehicle” means any goods carriage the gross vehicle weight of which, or a tractor or a road-roller the unladen weight of either of which, exceeds 12,000 kilograms;

gross vehicle weight” means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle;

“unladen weight” means the weight of a vehicle or trailer including all equipment ordinarily used with the vehicle or trailer when working, but excluding the weight of a driver or attendant; and where alternative parts or bodies are used the unladen weight of the vehicle means the weight of the vehicle with the heaviest such alternative part or body;

So in case -1 of vehicle with :
- Unladen Weight : 9000 Kg
- Passing Capacity : 19000 Kg (Excluding Truck Weight)
- Total GVW : 28000 Kg

So in case -2 of vehicle with :
- Unladen Weight : 5000 Kg
- Passing Capacity : 8000 Kg (Excluding Truck Weight)
- Total GVW : 13000 Kg

How we decide Whether:
(1) The vehicle is Heavy goods Vehicle ?
(2) How much income will be offered for taxation in case 1 & case 2 above?

Kindly guide....
Thanks in advance for your valuable time and suggestion please.

Dear experts,
Very good evening to all of you

I at present is require to file TDS return of a client for FY 018-19 for Q1 to Q4 who doesnt file TDS return till today date due to Nil TDS return. However on discussion came to know that there are certain payments made to Transporter which fall under Sec. 194C and require reporting in TDS return. However there is no TDS liability due to declaration received from transporter.

When going to file TDS return my tax software Computax is showing alarming message regarding 234E late filling fees. According to me, 234E fees cant exceed the amount of TDS and in our case since the TDS amount is Nil hence there should not be 234E fees in our case.

My query:
(1) Kindly guide whether 234E fees applicable in our case ? If yes, kindly mention reason behind it.
(2) Is there any provision that in case of Nil TDS due to declaration received from Transporter, the 234E fees can be levied upto TDS which should be deducted but not deducted due to declaration received.

Kindly share your expert opinion at the earliest to which i will be very thankful.
Thanks alot for your time

Best Regards

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