Section 44AE (2026): Presumptive Tax for Transporters — ₹7,500 per Vehicle, 10-Vehicle Limit & New Section 58
Section 44AE lets transporters declare a fixed income per vehicle instead of keeping books — ₹7,500 a month, or ₹1,000 per ton for heavy vehicles. Rates, the 10-vehicle limit, ITR-4 and the new Section 58 explained.