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GO.82 4th Feb AP Professional Tax PT Amended Rates

The Andhra Pradesh Tax on Professions, Trades and Callings and employments Act, 1987 - Amendment to 1st Schedule of the Act - Notification - Issued.
The following rates will impact to teachers :
  • Upto Rs.15000 Gross there is no Professional Tax
  • From Rs.15000 to 20000 Gross there is Rs.150 Professional Tax
  • Above Rs.20000 Gross the Professional Tax is fixed at Rs.200


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 t20,000
150 PM
(iii) Above 20,000
200 PM
2
Lega 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 Fil Producers,   Film   Distributors Film
Directors,  Cinematograph  FilProcessors, 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 200 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  BinderToddTappers 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
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