Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Font Size
Saturation
Help

For whom the presumptive taxation scheme of section 44AE is designed?

Subject

FAQs on Tax on Presumptive Taxation Scheme

etds-answer

​​​​​​​​​​​The scheme of sections 44AE​ is available to the person who owns not more than ten goods carriages at any time during the previous year and who is engaged in the business of plying, hiring or leas​ing such goods carriages.​