Income tax

a. Mr. Jayesh is engaged in the business of plying goods carriage. On 1st April 2021 , he owned 4 heavy goods vehicles 3 vehicles of 14 tons of gross weight and 1 vehicle of 13 tons of gross weight) and 4 light goods vehicles. On 12th ugust 2021 , he sold 1 heavy goods vehicle (13 tons of grosis weight). Ascertain his income u/s 44AE for Assessment Year 2022-23