Source: https://awesomecalcs.com/44ae-calculator/2-heavy-2-light-vehicles-44ae
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

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# 44AE Tax for 2 Heavy and 2 Light Goods Vehicles

> See the presumptive income and tax under Section 44AE for a fleet of 2 heavy (15 ton) and 2 light goods vehicles owned all year.

Interactive calculator: https://awesomecalcs.com/44ae-calculator/2-heavy-2-light-vehicles-44ae

Keywords: 44ae calculator truck owner, presumptive tax goods transport

## Scenario inputs

```json
{
  "inputs": {
    "heavyVehicleCount": 2,
    "heavyVehicleAvgTonnage": 15,
    "lightVehicleCount": 2,
    "monthsOwned": 12
  }
}
```

## How this is calculated

Computes presumptive income for goods transport vehicles under Section 44AE (Rs 1,000/ton/month for heavy vehicles, a flat Rs 7,500/month for light vehicles) and the resulting tax.

**Formula:** `presumptiveIncome = heavyCount x avgTonnage x 1000 x monthsOwned + lightCount x 7500 x monthsOwned`

**Variables:**

- `heavyCount`: Number of heavy goods vehicles (>12 tons)
- `avgTonnage`: Average gross vehicle weight per heavy vehicle, tons
- `lightCount`: Number of light goods vehicles (<=12 tons)
- `monthsOwned`: Months each vehicle was owned during the year

Reference: Income Tax Act, 1961, Section 44AE; ClearTax presumptive taxation guide (FY 2025-26).

## Assumptions

- Applies only while total vehicles owned at any time during the year is 10 or fewer.
- Tonnage and months owned are applied uniformly across all heavy (or all light) vehicles, not per individual vehicle.

## Frequently asked questions

### How is the income split between heavy and light vehicles?

Heavy vehicles are taxed at Rs 1,000 per ton per month, light vehicles at a flat Rs 7,500 per month, then summed across the fleet.