Source: https://awesomecalcs.com/44ae-calculator/5-light-vehicles-part-year-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 5 Light Goods Vehicles Owned 6 Months

> See the presumptive income and tax under Section 44AE for 5 light goods vehicles owned for only 6 months during the year.

Interactive calculator: https://awesomecalcs.com/44ae-calculator/5-light-vehicles-part-year-44ae

Keywords: 44ae calculator light vehicles, presumptive tax part year vehicle

## Scenario inputs

```json
{
  "inputs": {
    "lightVehicleCount": 5,
    "monthsOwned": 6
  }
}
```

## 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

### Why does owning vehicles for only part of the year matter?

The presumptive income is pro-rated by the number of months owned, so 6 months of ownership gives half the annual income compared to owning the vehicles for the full 12 months.