Accounts

partnership firm liable to maintain accounts u/s 44aa if income from business profession exceeds 1,20,000 & gross receipts exceeds 10,00,000 if it is newly setup firm. so maintain full details of receipts & expenses related to truck.

it does not deal in transport buisness

Dear 

Freigh which is incurred by Truck of Firms , should be take in other incomes in profit n loss and will be taxed as per income from other sources 

Received Freight also Income the to the Firm.

You will maintain under Income for this freight