In the case of heavy goods vehicle (more than 12MT gross vehicle weight), the income would deemed to be an amount equal to one thousand rupees per ton of gross vehicle weight or unladen weight, as the case may be, per month or part of a month for each goods vehicle or the amount claimed to be actually earned by the assessee, whichever is higher.
light goods vehicles 7500 per month or part of a month for each goods vehicle or the amount claimed to be actually earned by the assessee, whichever is higher.
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