Section 44AE(7)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 44AE(7)(a) in The Income Tax Act, 1961

(a)[ the expressions "goods carriage", "gross vehicle weight" and "unladen weight" shall have the respective meanings assigned to them in section 2 of the Motor Vehicles Act, 1988;

(aa)the expression "heavy goods vehicle" means any goods carriage, the gross vehicle weight of which exceeds 12000 kilograms;]]

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Union of India - Subsection

Section 44AE(7)(a) in The Income Tax Act, 1961