Anuj owns 6 goods carriage vehicles. Out of these 2 are heavy goods vehicle acquired by him on 15th January, 2014. His taxable income u/s 44AE will be —

Correct answer: (A) ₹2,46,000. Under the historical section 44AE rates: four non-heavy vehicles for 12 months at 4,500, plus two heavy vehicles for three months at 5,000: total 2,46,000. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.