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    <title>Amendment of section 44AE</title>
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    <description>Amendment increases the deemed profits used to compute income from plying, hiring or leasing goods carriages, prescribing higher fixed monthly deemed amounts for heavy goods vehicles and for other goods carriages while retaining the alternative that the amount actually claimed by the assessee may be adopted if higher; it maintains the presumptive scheme&#039;s applicability to eligible taxpayers owning not more than ten vehicles and the aggregation rule for computing taxable profits.</description>
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      <description>Amendment increases the deemed profits used to compute income from plying, hiring or leasing goods carriages, prescribing higher fixed monthly deemed amounts for heavy goods vehicles and for other goods carriages while retaining the alternative that the amount actually claimed by the assessee may be adopted if higher; it maintains the presumptive scheme&#039;s applicability to eligible taxpayers owning not more than ten vehicles and the aggregation rule for computing taxable profits.</description>
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