Income from trading and transportation

As per section 44AD, person doing transportation business is not eligible to declare business income under presumptive scheme.

So, you can only declare transportation business under sec, 44AE, but for business income you have to get it assessed under normal process.

Regarding business of trading:-

as per section 44 AD you can compute your income at the rate 8% of your gross receipts during the previous year.

Regarding business of trasnporation:-

as per section 44AE has two paranlance i. e. if  you have heavy vehicle then compute your income at Rs 1000 per tonnes for month or part of the month and if not heavy vehicle then seven thousand per month or part of the month

the meaning of per month or part of the month is that if you have initiated a single transaction it means you liable to pay tax as per given provisions in section.