Help in income tax

i have question in mind can any body help me to solve it??/

1. there is one transportar who has not any own vehicle heavy or other . he use one heavy vehicle which is not on his own name but on other name and use it to transport goods from one place to other and take a charge of it from client out of this charge he give some to the owner of heavy vehicle.

so in this situation if the transporter wants to file his return then under which code he has to file return and

2nd  he has to file return compulsory under sec.44ae ?? and if yes then only one heavy vehicle we have to consider or he can normaly file return.

if the heavy vehicle is on the name of one of his family member and he do not give anything for use it means he is not giving any amount out of receipt to the owner of heav y vehicle then what situation happen can any one suggest me please

if some one give me answer of this question then i have lots of question in mind similler to this and related to this