Heavy goods vehicle classification applies to goods carriages exceeding the prescribed gross vehicle weight threshold under income-tax law. Heavy goods vehicle means a goods carriage whose gross vehicle weight exceeds 12,000 kilograms for income-tax classification. The Income-tax Act, 2025 and ... Summary
Heavy goods vehicle classification applies to goods carriages exceeding the prescribed gross vehicle weight threshold under income-tax law.
Heavy goods vehicle means a goods carriage whose gross vehicle weight exceeds 12,000 kilograms for income-tax classification. The Income-tax Act, 2025 and the Income-tax Act, 1961 apply the same definition, with gross vehicle weight serving as the stated criterion for classifying a goods carriage as a heavy goods vehicle.
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