Section mapper · Freelance and business income
Section 44AE of the Income-tax Act, 1961 is now
section 58 of the Income-tax Act, 2025
Presumptive tax for goods carriage operators.
- Was
s.44AE, Income-tax Act, 1961 (repealed)- Is now
s.58(2), Table: Sl. No. 2, Income-tax Act, 2025- In force from
What changed
Merged into section 58's table at serial number 2, still ₹1,000 per tonne per month for heavy goods vehicles and ₹7,500 a month otherwise.
Read from the Act The official CBDT section mapping has no row for this provision, or retires the old section without saying where the rule went. The correspondence above is our reading of the enacted Act: we located the provision that now carries the same rule and cite it. It is a documented reading, not a quotation, and it is graded medium for that reason.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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