Goods carriage definition follows motor vehicle law for specified withholding, collection, and presumptive taxation purposes.

Goods carriage for specified TDS and TCS purposes under the Income-tax Act, 2025 has the meaning assigned under the Motor Vehicles Act, 1988, with gross vehicle weight and unladen weight similarly aligned to that Act. For presumptive taxation under section 44AE of the Income-tax Act, 1961, goods carriage also has the meaning assigned under the Motor Vehicles Act, 1988.

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