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    <title>Can a person who owns more than 10 goods vehicles adopt the presumptive taxation scheme of section 44AE?</title>
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    <description>The presumptive taxation regime under section 44AE is available only to persons engaged in plying, hiring or leasing goods carriages who do not own more than ten goods vehicles at any time during the year; ownership exceeding that limit at any time disqualifies the taxpayer from the scheme.</description>
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      <description>The presumptive taxation regime under section 44AE is available only to persons engaged in plying, hiring or leasing goods carriages who do not own more than ten goods vehicles at any time during the year; ownership exceeding that limit at any time disqualifies the taxpayer from the scheme.</description>
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