How Heavy Vehicle Transporter Now Pay More u/s Section 44AE?

Taxpayer who is engaged in the business of plying, hiring or leasing of Goods Carriage has an option to avail of presumptive taxation scheme under section 44AE. However ,the Finance Act 2018 has amended section 44AE of the Income Tax Act to prevent certain big transporters from availing the presumptive scheme and thereby avoid tax despite their higher earning from transport business. There are other subtle changes brought in as well , because of which , the benefit of section 44AE will be taken away from many transporters.