Urgent clarification regarding amendment in section 44AE of the Income Tax Act, 1961 (Act).

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....he Secretary General All India Motor Transport Congress New Delhi Sir, Subject: Urgent clarification regarding amendment in section 44AE of the Income Tax Act, 1961 (Act)-reg. Kindly refer to your e-mail dated 05.08.2019 on the above mentioned subject. 2. Vide the above referred letter, it has been requested by the All India Motor Transport Congress (AIMTC) to clarify whether ....

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....000 kilograms; 4. It is further mentioned in the said section that the definition of "Gross Vehicle Weight' or 'Unladen Weight' or 'Goods carriage' will be as per the definition in the Motor Vehicles Act, 1988. The Motor Vehicles Act. 1988 defines the said terms as below: Section 2(14)- "goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of g....

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....the definition of said term in the Motors Vehicle Act. 1988. The definition of the said term as per the Motors Vehicle Act, 1988 is as below: Section 2(16)- "heavy goods vehicle" Means any goods carriage the gross vehicle weight of which, or a tractor or a road-roller the unladen weight of either of which, exceeds 12,000 kilograms: 6. The above definitions make it clear that the assess....