Section 44AE Calculator
Work out the presumptive income for your goods-transport business — heavy vehicles at ₹1,000 per tonne per month, other vehicles at ₹7,500 each per month. No books, no audit.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Presumptive income breakdown
| Category | Presumptive income |
|---|
File your transport ITR under 44AE with a CA
We confirm your presumptive income, advance-tax and ITR-4 filing — accurately and on time.
Disclaimer: Indicative estimate of presumptive income under Section 44AE of the Income-tax Act. This is the minimum taxable business income; you may declare a higher figure. Applicable only to owners of up to 10 goods carriages. Actual tax depends on your total income, deductions and slab.
Section 44AE — presumptive tax for transporters
Section 44AE lets a person who owns up to 10 goods carriages declare income on a presumptive basis — a fixed amount per vehicle per month — without maintaining books of account or getting them audited. The income is set by law, not by your actual profit, and you can always declare a higher figure if your real income is more.
Presumptive rates — heavy vs other
Since 1 April 2018, heavy goods vehicles are taxed by weight while all other goods vehicles use a flat monthly rate. A vehicle is "heavy" if its gross vehicle weight (or unladen weight, as applicable) exceeds 12,000 kg (12 tonnes).
| Rate | ₹1,000 / tonne / month |
| Basis | Gross vehicle weight |
| Per 15-tonne truck / month | ₹15,000 |
| Per 15-tonne truck / year | ₹1,80,000 |
| Rate | ₹7,500 / vehicle / month |
| Basis | Per vehicle (weight ignored) |
| Per vehicle / year | ₹90,000 |
| Part of a month | Counted as a full month |
Worked example
A transporter owns 2 heavy trucks (15 tonnes each) and 3 light goods vehicles, all held for the full 12 months. Here is the presumptive income under Section 44AE:
Key terms explained
Heavy goods vehicle
A goods carriage whose gross vehicle weight exceeds 12,000 kg (12 tonnes). Its presumptive income is weight-linked at ₹1,000 per tonne per month, so a heavier truck declares more income.
Other goods vehicle
Any goods carriage that is not heavy (≤12,000 kg). It uses a flat ₹7,500 per month regardless of tonnage — light and medium trucks, tempos and pickups.
Part of a month
If a vehicle is owned for only part of a month, that part is treated as a full month. So a truck bought mid-month still counts that month in full for the calculation.
No books, no audit
Opting into 44AE means no books of account and no tax audit for the transport income — as long as you own 10 or fewer goods vehicles and declare at least the presumptive amount.
Questions people ask
Short answers on Section 44AE Transporter Income. Tap a question to open it.
01Who can use section 44AE?
A person engaged in the business of plying, hiring or leasing goods carriages who does not own more than ten goods carriages at any time during the year. Ownership includes vehicles taken on hire purchase or instalment.
02How is the presumed income computed?
For a heavy goods vehicle — gross vehicle weight above 12,000 kg — ₹1,000 per ton of gross vehicle weight per month or part of a month. For any other goods carriage, ₹7,500 per month or part of a month. The count runs per vehicle for the months it was owned.
03Can I declare a lower income?
Yes, but then books must be maintained under section 44AA and audited under section 44AB, regardless of turnover.
04Are any further deductions allowed?
No. The presumed income is deemed to be after every deduction under sections 30 to 38, including depreciation, and the written down value is treated as having been reduced accordingly.
05Does section 44AE apply to passenger vehicles?
No. It applies only to goods carriages. A passenger transport business would look to section 44AD instead, subject to its own conditions and limits.
More Income Tax & TDS tools
Picked from the same shelf. Every tool is free and runs in your browser.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.