Sec 44ae

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Jasbir Singh (Querist)

14 August 2019 Dear Sir,

I have a query that in case of heavy goods vehicle for calculation purpose whether gross vehicle weight or unladen weight should be taken as there are a heavy difference on both. Eg Unladen weight 13 MT and gross vehicle weight 55 MT, So Whether income will calculate on 55 MT OR 13MT
brief of section are mention below:-

it is proposed to amend the section 44AE of the Act to provide that, in the case
of heavy goods vehicle (more than 12MT gross vehicle weight), the income would deemed to be an
amount equal to one thousand rupees per ton of gross vehicle weight or unladen weight, as the
case may be, per month or part of a month for each goods vehicle or the amount claimed to be
actually earned by the assessee, whichever is higher

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 August 2019 Consider unladen weight and income will be calculated on 13MT

Jasbir Singh

Jasbir Singh (Querist)

14 August 2019 Sir,
As per section 44AE gross weight should be taken and as per Motor Vehicle Act Gross Weight is weight of vehicle + load. so in above example it should be 55MT, please clarify

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 August 2019 we have to consider vehicle weight only without load.

Jasbir Singh

Jasbir Singh (Querist)

14 August 2019 Sir,
Any reference in law if any please provide

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 August 2019 Gross vehicle weight or unladen weight option given take unladen weight.

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