(7)[ Notwithstanding anything contained in the foregoing provisions of this section, an assessee may claim lower profits and gains than the profits and gains specified in sub-sections (1) and (2), if he keeps and maintains such books of account and other documents as required under sub-section (2) of section 44-AA and gets his accounts audited and furnishes a report of such audit as required under section 44-AB.] [ Inserted by Act 27 of 1999, Section 30 (w.r.e.f. 1.4.1998).][Explanation. - For the purposes of this section, -(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;]]
