The Income-tax Act, 1961 provides a special method for the computation of income from the business of plying, hiring, or leasing goods carriages under Section 44AE. This section introduces a presumptive taxation scheme to simplify tax compliance for small transport operators. Instead of maintaining detailed books of account and calculating actual profits, eligible taxpayers can declare income on a presumptive basis. The objective is to reduce the compliance burden and encourage voluntary tax compliance among small businesses engaged in the transport sector. Section 44AE applies to any person, whether an individual, Hindu Undivided Family (HUF), partnership firm, or any other assessee, who owns not more than ten goods carriages at any time during the previous year and is engaged in the business of plying, hiring, or leasing such goods vehicles. If the number of goods carriages exceeds ten at any time during the previous year, the assessee becomes ineligible for the presumptive scheme and must compute income under the normal provisions of the Act. The income under Section 44AE is deemed to be the prescribed amount for every month or part of a month during which the goods carriage is owned by the assessee. The presumptive income differs depending upon the type