Source: https://awesomecalcs.com/44ae-calculator/8-heavy-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 8 Heavy Goods Vehicles

> See the presumptive income and tax under Section 44AE for a fleet of 8 heavy goods vehicles, close to the 10-vehicle eligibility limit.

Interactive calculator: https://awesomecalcs.com/44ae-calculator/8-heavy-vehicles-44ae

Keywords: 44ae calculator heavy fleet, presumptive tax 8 trucks

## Scenario inputs

```json
{
  "inputs": {
    "heavyVehicleCount": 8,
    "heavyVehicleAvgTonnage": 18,
    "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

### What happens if this fleet grows beyond 10 vehicles?

Section 44AE stops applying once total vehicles owned at any time during the year exceeds 10, at which point regular books of account are required instead.