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of <h1>Section 44AE Presumptive Taxation: Simplified Tax Scheme for Small Transport Businesses with Up to 10 Goods Carriages.</h1> The presumptive taxation scheme under section 44AE is intended for individuals or entities owning no more than ten goods carriages at any time during the previous year. This scheme applies to those engaged in the business of plying, hiring, or leasing goods carriages.
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