Presumptive taxation for goods carriage: deemed monthly profits applied per vehicle unless audited accounts show lower income. Section 44AE establishes a presumptive method for computing income from plying, hiring or leasing goods carriages where an assessee owns not more than ten vehicles, treating income as the aggregate deemed profits per vehicle computed monthly with separate measures for heavy and other goods carriages; deductions under sections 30-38 are deemed to have been allowed, firms may deduct partner salary and interest subject to limits, written down value reflects allowed depreciation, and the assessee may claim lower profits if books are kept and accounts audited under sections 44AA(2) and 44AB.