taxation of gta with turnover of 3lacs only

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what will be taxation of Sole proprietor goods TRANSPORT agency having turnover of only 3lacs in Fy.18-19.
GTA does not have any Goods carrying vehicle.
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Whether consignment notes were issued?

If yes, file ITR4 u/s. 44AE.

but we dont any goods carrying vehicles we take shared carrying vehicles on rent depending on consignments we get day by day.
we doesn't own any
then how will 44AE will apply??


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