Section 4ae

No. The client cannot be assessed u/s 44AE as this section is not applicable to persons, who do not own any truck but operate trucks taken on hire.
.
sub-section (1) clearly states that, "....who owns not more than ten goods carriages...."
.
Further, section 44AE was inserted by Finance Act, 1994 and it was clarified vide Circular No. 684, dated 10.06.1994 (para 32.1), that the scheme is not applicable to the persons who do not own any truck but operate trucks taken on hire.
.
But, w.e.f. A.Y. 2015-16 it shall also be applicable to persons who operate trucks taken on hire purchase or on installments.