44ae - clarification

Dipayan (AM) (30 Points)

28 August 2019  

As per 44 AE, heavy goods vehicle whose gross weight  or unladen weight is more than 12 Tonne ( excluding Tractor or small vehicle), Rs.1,000 per tonne is the presumptive income per month. In MV Act 1988, heavy goods vehicle also include tractor. Need clarification on tractor or vehicle which is having gross weight more than 12 Tonne