Section 44ad read with section 44ae.

Section 44 AD & 44AE.

The clauese under section 44AD says business of plying, hiring or leasing goods transport is not covered under this  section.

And section 44AE covers only person having less than 10 Vehicles so if a transporter does not has a  single Vehicle will it be covered under section 44AD.

If not which section will be applicable to such business.