https://www.taxtmi.com/highlights?id=105743 For presumptive taxation under section 44AE, goods carriages other than tractors or road-rollers are classified as heavy goods vehicles by reference to gross vehicle weight, not unladen weight. Vehicles with gross vehicle weight exceeding 12,000 kilograms fall within the heavy goods vehicle category and are subject to computation under section 44AE(2)(i), rather than the fixed rate for other goods carriages under section 44AE(2)(ii). Unladen weight is relevant to the classification of tractors and road-rollers; a lower unladen weight in a registration certificate does not alter the classification of other goods carriages. en-us Tue, 03 Nov 2026 09:23:34 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105743 For presumptive taxation under section 44AE, goods carriages other than tractors or road-rollers are classified as heavy goods vehicles by reference to gross vehicle weight, not unladen weight. Vehicles with gross vehicle weight exceeding 12,000 kilograms fall within the heavy goods vehicle category and are subject to computation under section 44AE(2)(i), rather than the fixed rate for other goods carriages under section 44AE(2)(ii). Unladen weight is relevant to the classification of tractors and road-rollers; a lower unladen weight in a registration certificate does not alter the classification of other goods carriages. Highlights Income Tax Tue, 03 Nov 2026 09:23:34 +0530 https://www.taxtmi.com/highlights?id=105743