Which ITR for Section 44AE Goods Carriage Business?
Eligible taxpayers using section 44AE may use ITR-4 if they satisfy all ITR-4 conditions. Otherwise, ITR-3 generally applies.
Quick Answer
In practical terms, Eligible taxpayers using section 44AE may use ITR-4 if they satisfy all ITR-4 conditions. Otherwise, ITR-3 generally applies.
Who can use 44AE?
The Income Tax Department states that section 44AE can apply to an individual, HUF, firm or other person engaged in the business of plying, leasing or hiring goods carriages who owns not more than ten goods carriages at any time during the previous year, subject to the law.
Check ITR-4 conditions separately
Using section 44AE does not remove the other ITR-4 eligibility requirements. If the taxpayer falls outside ITR-4, ITR-3 may be required.
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