Sec.44AE clarification

vikram chouhan (131 Points)

17 November 2020  
Sir,
one of my client who is engaged in transportation of goods carriage during the FY 2019-20 having total receipt of freight charges of Rs.866000 on which TDS has been deducted @ 1% u/s 194C
can I show income around 481000 u/s 44AE as total amount actually have been earned by my client.

will he get intimation u/s 143 if he show 481000 as his income from PGBP