How to file income tax return under sec 44ae?

Provisions of section 44AE  for  Transporters 

A  Taxpayer  who owns not more than 10 Goods Carriage  and engaged in the  business of plying , hiring or leasing of Goods Carriage , his income would be  deemed as follows :-

1) Light Goods vehicles ( Less than 12 MT - Gross weight  vehicle ) - Rs 7500/- per vehicle per month . 

2) heavy Goods vehicles  ( More than 12 MT - Gross weight vehicle) - Rs 1000/- per ton per vehicle per month . ( Finance act 2018 Amendment , Applicable form F.Y 2018-19  on wards )

It has to be taken as Gross weight of the goods carrier.