(11)For the purposes of this section,––(a)"eligible assessee" means an individual, a Hindu undivided family, or a firm other than a limited liability partnership, who is resident in India, and who––(i)has not claimed any deduction under section 144;(ii)has not claimed any deduction under Chapter VIII-C for the relevant tax year;(iii)does not carry on specified profession as defined in section 62(4);(iv)does not earn any income in the nature of commission or brokerage;(v)does not carry on any agency business;(b)"specified assessee" means an individual or a firm, other than a limited liability partnership, who is a resident in India;(c)"limited liability partnership" shall have the same meaning as assigned to it in section 2(1)(n) of the Limited Liability Partnership Act, 2008;(d)the expressions "goods carriage", "gross vehicle weight" and "unladen weight" shall have the same meaning as respectively assigned to them in section 2 of the Motor Vehicles Act, 1988;(e)"heavy goods vehicle" means any goods carriage, the gross vehicle weight of which exceeds 12,000 kilograms; and(f)an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner of such goods carriage.
