Ok , If you are in the business of playing , hiring , or leasing goods , your income would be deemed as follows , having own truck then you opt section 44 AE .
1. Light goods vehicle ( less than 12 MT - Gross weight vehicle ) - Rs 7500/- per vehicle per month . 2. Heavy Goods Vehicle ( More than 12 MT - Gross weight vehicle ) - Rs 1000/- per ton per vehicle per month .)