The Andhra Pradesh Tax on Professions Up to 15,000 Tax Per month 0


In exercise of the powers conferred by sub-section(1) of  section-37 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Act No.22 of 1987), the Governor of Andhra Pradesh hereby makes the following amendments to the First Schedule of the said Act.

AMENDMENTS

In the said Act, for the First Schedule, the following Schedule shall  be substituted, namely-

THE ANDHRA PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987

First Schedule

(Under Section 4)

Sl. No.

Description

Tax Per month (PM)

or Per Annum (PA) in

(Rs)

(1)

(2)

(3)

1

Salary and wage earners whose monthly salaries or wages in Rs:  
(i) Up to 15,000

Nil

(ii) From 15,001 to  20,000 150 PM
(iii) Above 20,000 200 PM

2

Legal   practitioners,   Solicitors,   Notaries,   Tax

Consultants, Chartered Accountants, Technical and

Professional Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special  Agents,  Insurance  Agents,  Surveyors  or Loss assessors registered or licensed under the Insurance  Act,  1938  (Central  Act  IV  of  1938), Pigmy Agents, UTI agents,  Authorized assistants and Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other  than  Practitioners  of  Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature, whose standing in the profession is:

 
(i) Up to 5 years

Nil

(ii) More than 5 years 2500 PA

3

Members  of  Stock-Exchanges  recognized  under

Security Contracts (Regulation) Act, 1956

2500 PA

4

Contractors scoring annual turnover as under:  
(a) Below Rs.10 lakhs

Nil

(b) From Rs.10 lakh to Rs.50 lakhs 1250 PA
(c) Above Rs 50 lakhs 2500 PA

5

Directors drawing remuneration from the company

(other than those nominated by the Government)

of Companies Registered under the Companies Act,

1956.

2500 PA

 

6

(i)Race horse owners, Trainers and Book Makers licensed by the Turf clubs of Hyderabad Race Club

or any other Race club.

2500 PA
(ii)Jockeys licensed by the Turf clubs. 1250 PA

7

Persons employed in the motion picture industry namely:-  
(i)   Film   Producers,   Film   Distributors,   Film

Directors,  Cinematograph  Film  Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story   writers,   Play-back  singers,   Recordists, Editors, Owners or Lessees of outdoor film units.

2500 PA
(ii) Assistant Music Directors, Assistant director of

Photography,   Cameraman,   Still   photographers, Junior   Artists,   Production   Managers,   Assistant

Directors,     Assistant     Cameraman,     Assistant

Recordists,   Assistant   Editors,   Musicians   and

Dancers.

1250 PA

8

APVAT registered Dealers or Dealers liable to be Registered under APVAT Act 2005  including FP shop   dealers,   Shopkeepers      (Employers)   of

establishment  as  defined  under  AP  Shops  and

Establishment Act 1988 whose annual business turnover is Rs:

 
(i) Below Rs.10 Lakhs

Nil

(ii) From Rs.10 lakhs to Rs.50 lakhs 1250 PA
(iii) Above Rs. 50 lakhs 2500 PA

9

Owners or Lessees of factories as defined under the Factories Act, 1948 with annual turnover as

follows:

 
(i)Below Rs.10 Lakhs

Nil

(ii) From Rs.10 lakhs to Rs.50 lakhs 1250 PA
(iii) Above Rs 50 lakhs 2500 PA
10 Owners  or  Lessees  of  Petrol/Diesel/Gas  filling stations   and   Service   stations,   Garage   and

Workshops of automobiles.

2500 PA
11 Owners or Lessees of Nursing Homes or Hospitals other than those run by the State, Local Bodies or Central Government. 2500 PA
12 Owners or Lessees of Pathological Testing Labs, X Ray Clinics and Medical Diagnostic Centers. 2500 PA
13 Owners or Lessees of Beauty Parlours/Saloons and

Interior Decorators.

2500 PA
14 Owners or Lessees of Hotels, Restaurants, Bars or

Lodging Houses having annual turnovers as follows

 
(i) Below 10 Lakhs

Nil

(ii) From 10 lakhs to  50 lakhs 1250 PA
(iii) Above Rs 50 lakhs 2500 PA
15 Owners  or  Lessees  or  operators  of  Convention

Centers,   Cinema   theatres,   Amusement   Parks, Clubs, Resorts, Video parlours, Master Cable TV,

Cable  TV,  DTH,  Video  games    and  Computer

Games

2500 PA
16 (i)  Holders  of  permits  of    less  than  Three(3)

transport  vehicles  (other  than  auto-rickshaws)

granted under the Motor Vehicles Act, 1988..

Nil

(ii)  Holders  of  permits  of  Three(  3)  or  more transport  vehicles  (other  than  auto-rickshaws)

granted under the Motor Vehicles Act, 1988.

2500 PA

 

17 Money lenders, licensed under the law relating to money  lenders,  Micro  Finance  Institutions(MFIs)

and Individuals or institutions conducting/running

Chit Funds.

2500 PA
18 Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in

any profession, trade or calling:

 
(i) Village and Mandal level societies.

Nil

(ii) District Level societies. 1250 PA
(iii) State level societies. 2500 PA
19 Banking  Companies  as  defined  in  the  Banking

Regulations Act, 1949 including its each branch/ATM/extension counter in addition to the

area Office/Zonal Office/Head Office.

Explanation:

For the purpose of this entry “Banking Companies”

shall mean and include any bank, which came into existence after the year 1949 through separate Act

but   whose   operations   are   Governed   by   the

provisions of the Banking Regulation Act, 1949 (Central Act 10 of 1949) irrespective of how the bank(s) came into existence.

2500 PA
20 All Companies registered under the Companies Act,

1956, not being a dealer under APVAT Act 2005 and engaged in a profession, trade or calling with

turnover of Rs. 10.00 lakhs and above.

2500 PA
21 Each partner of a firm drawing remuneration from the  firm  engaged  in  any  profession,  trade  or

calling.

1250 PA
22 Travel Agencies 2500 PA
23 Advertising Firms/Agencies 2500 PA
24 Persons  using  Photocopying  machines  for  job works:  
(i)Less than 3 Photocopying machines.

Nil

(ii) Three or more number of Photocopying machines. 1250 PA
25 Video Cassette, DVD, CD Libraries. 1250 PA
26 Each  branch  and  Head  Office  of  Educational

Institutions and Tutorial Colleges or such other Institutes other than those owned by the State, Local Bodies or Central Government.

2500 PA
27 Institutes  such  as     Motor  Driving  Institutes, Technical  Training  Institutes,  Computer  Institute

selling    time,    Computer    training    Institute,

Typewriting and shorthand training Institutes by whatever name they are called other than those

owned by State or Central Government.

2500 PA
28 Property Developers including Land Developers and

Building / Flat Developers.

2500 PA
29 Owners  or  Lessees  of  Marriage  Halls/Kalyana

Mandapams/Auditorium/Convention Halls.

2500 PA
30 Transport  Companies  and  Transport  contractors including Forwarding and Clearing agents. 2500 PA
31 Weigh Bridge Operators 1250 PA
32 Courier Service Operators 2500 PA
33 Broadcasting  and  Telecasting  Service  Providers other    than    Central    Government    or    State

Government agencies.

2500 PA

 

34 Mobile phone or fixed line phone service providers, Internet Service Providers, Leased Lines Service

providers,  VSAT  Service  Providers  and  Wireless

Service Providers.

2500 PA
35 Owners of Call centers and BPO/KPO Centers. 2500 PA
36 ISD, STD and PCO Operators , other than

Government or physically challenged persons, with:

 
(i) One Telephone line

Nil

(ii) More than one Telephone line 1250 PA
37 Cyber Cafes. 2500 PA
38 Owners or Lessees of premises, rented or leased out for  commercial or industrial purposes, other than those owned by State, Local Bodies or Central

Government Agencies.

2500 PA
39 1.Agriculturalist, 2. Persons engaged in performing religious duties, 3. Skilled persons that is to say

Gold Smith, Black Smith, Pot Maker, Basket Maker,

Washerman, Barber, Cobbler, Tailors, Carpenters, Masons,  Plumbers,  Book  Binder,  Toddy  Tappers and Electricians 4. Physically Handicapped persons with 40% or more disability of any kind, 5. Dry Cleaners.

Exempted
40 Persons, other than those mentioned in any of the preceeding  entries,  who  are  engaged  in  any

profession, trade or  calling or employment with annual  income of more than Rs 1,80,000/- but excluding those who are exempted under Section

31 of the Act and Entry No. 39 above.

2500 PA

 

 
G.O.Ms.No. 82 Dated.04-02-2013. Read the following:

1) From the C.C.T., A.P., Hyderabad Ref.No. AI(4)/142/2006, Dt.14-03-2012.
2) Govt.Memo.No.14591/CT-IV/2012-1, Dt.10-07-2012.
3) From the C.C.T., A.P., Hyderabad Ref.No. A.(4)/142/2006, Dt.28-07-2012.

Leave a comment

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.