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    <title>Amendment of section 44AE</title>
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    <description>The amendment prescribes a monthly deemed amount as the measure of profits and gains from each goods carriage, while allowing the assessee to claim actual receipts if higher, and aligns the definition of goods carriage with the Motor Vehicles Act, 1988.</description>
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      <description>The amendment prescribes a monthly deemed amount as the measure of profits and gains from each goods carriage, while allowing the assessee to claim actual receipts if higher, and aligns the definition of goods carriage with the Motor Vehicles Act, 1988.</description>
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