Presumptive taxation for goods carriages updated, fixing per-vehicle and per-ton minimum taxable income while allowing actual income claims. The amendment substitutes section 44AE(2) to prescribe monthly presumptive profits for each goods carriage: for a heavy goods vehicle, a monthly amount computed per ton of gross vehicle weight or unladen weight or the amount actually earned, whichever is higher; for other goods carriages, a fixed monthly presumptive amount or the amount actually earned, whichever is higher. The Explanation is revised to adopt Motor Vehicles Act definitions for 'goods carriage', 'gross vehicle weight' and 'unladen weight' and to define 'heavy goods vehicle' by reference to gross vehicle weight.