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 :
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 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
|