44ae

Hi,

As per section 44AE - GROSS VEHICLE WEIGHT OR UNLADEN WEIGHT AS THE CASE MAY BE as specified in sub section 2 (i).

However, as per definition in Motor Vehicle Act - unladen weight applicable for tractor or roller (having only self weight, not of goods) and gross vehicle weight is applicable for other heavy goods vehicle (having weight of goods also)

After amendment by budget 2018 it's gross weight.

So if gross weight is below 12 metric ton then income would be 7500 per month per vehicle.

If it's above 12 metric ton then income would be 1000 per ton per month.

Here the gross weight will be the gross weight of the vehicle and not the gross maximum weight which it can carry.

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Thank you

Unladen weight

Hello,

With the amendments made in section 44AE by the Finance Act, 2018, w.e.f. 1-4-2019, it would be Gross vehicle weight.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani

Hello Sir,

The question you have raised is very good and full of non-clarity. The fact is that Gross Vehicle weight includes the unladen weight. Which means that carrying load should be Gross vehicle weight less unladen weight.

The amended section uses the words "gross vehicle weight or unladen weight as the case may be @ Rs. 1000/- per ton.

Taxing @ 1000/- per ton on "gross vehicle weight or unladen weight as the case may be" lays empahsis on "as the case may be", which is not clear at all.

I feel a clarification needs to be sought by the transporters association from the CBDT on this issue at the earliest.