Deemed business income rules impose presumptive taxation for civil construction and goods-carriage activities with methodical thresholds. Sections 44AD and 44AE introduce presumptive taxation: 44AD deems profits of civil construction and labour-supply businesses to be a fixed proportion of gross receipts (with an applicability ceiling), treats specified deductions and depreciation as already allowed, excludes such businesses from sections 44AA/44AB, and permits evidence to show lower actual profits for assessment. 44AE applies a per-vehicle monthly deemed-income method for owners of up to ten goods carriages (with distinct rates for heavy and other vehicles), carries identical deemed-deduction and WDV rules, excludes those businesses from 44AA/44AB, and allows proof of lower profits; Motor Vehicles Act definitions and hire-purchase ownership are adopted.