Presumptive taxation scheme for goods carriage owners restricts eligibility to owners of few vehicles engaged in plying, hiring or leasing. Presumptive taxation under section 44AE applies to taxpayers who operate goods carriage businesses and meet the statutory ownership ceiling. The scheme is confined to a person who, at any time during the previous year, owns not more than ten goods carriages and is engaged in the business of plying, hiring or leasing those vehicles, permitting computation of income on a presumptive basis for qualifying operators subject to those eligibility criteria.