AP New Professional Tax slabs w.e.f Feb'13


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GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 – Proposal to amend the 1st Schedule of the Act – Notification – Orders – Issued.

REVENUE(CT-IV) DEPARTMENT


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.

**   **  **

ORDER

The following notification will be published an extraordinary issue of the Andhra Pradesh Gazette, Dt.06-02-2013.

2. The Commissioner of Printing, Stationery and Stores Purchase Department, Andhra Pradesh, Hyderabad shall supply 100 copies of the notification to this Department and 500 copies to the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)


ASUTOSH MISHRA

PRINCIPAL SECRETARY TO GOVERNMENT

To,

The Commissioner of Printing, Stationery and Stores Purchase(Publication Wing) Andhra Pradesh, Hyderabad for publication of the Notification (2 copies)

The Commissioner of Commercial Taxes, A.P., Hyderabad. All the Heads of Departments.

The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Buildings, Hyderabad.

The Accountant General, Andhra Pradesh, Hyderabad. The Pay and Accounts Officer, A.P., Hyderabad.

The Director of Treasuries & Accounts, A.P., Hyderabad The Secretary, Sales Tax Appellate Tribunal, Hyderabad.

The State representative before the Sales Tax Appellate Tribunal, Hyderabad.

Copy to:
All Departments in the Secretariat.

The Law(E) Department and Law (F) Department, Secretariat. The Finance and Planning (Expr.Rev.) Department.
The P.S to Principal Secretary to Chief Minister

The P.S to Principal Secretary, Revenue Department. SF/SC.

(P.T.O. for Notification)
::  2 ::

NOTIFICATION

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.


Description




Tax Per month (PM)
No.









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 - 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
2500 PA

Security Contracts (Regulation) Act, 1956


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
2500 PA

(other  than  those  nominated  by  the  Government)


of Companies Registered under the Companies Act,


1956.












Contd..P-3.
::  3 ::

6
(i)Race  horse  owners,  Trainers  and  Book  Makers
2500 PA

licensed by the Turf clubs of Hyderabad Race Club


or any other Race club.








(ii)Jockeys licensed by the Turf clubs.



1250 PA



7
Persons  employed  in  the  motion  picture  industry


namely:-










(i)     Film     Producers,     Film     Distributors,     Film
2500 PA

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.



(ii)  Assistant  Music  Directors,  Assistant  director  of
1250 PA

Photography,
Cameraman,
Still
photographers,


Junior    Artists,    Production    Managers,    Assistant


Directors,
Assistant
Cameraman,

Assistant


Recordists,    Assistant    Editors,    Musicians    and


Dancers.









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
2500 PA

stations    and    Service    stations,    Garage    and


Workshops of automobiles.






11
Owners  or  Lessees  of  Nursing  Homes  or  Hospitals
2500 PA

other than those run by the State, Local Bodies or


Central Government.







12
Owners  or  Lessees  of  Pathological  Testing  Labs,  X
2500 PA

Ray Clinics and Medical Diagnostic Centers.


13
Owners or Lessees of Beauty Parlours/Saloons and
2500 PA

Interior Decorators.







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
2500 PA

Centers,    Cinema    theatres,    Amusement    Parks,


Clubs,  Resorts,  Video  parlours,  Master  Cable  TV,


Cable   TV,   DTH,   Video   games
and
Computer


Games










16
(i)   Holders   of   permits   of
less
than
Three(3)
Nil

transport   vehicles   (other   than   auto-rickshaws)


granted under the Motor Vehicles Act, 1988..



(ii)   Holders   of   permits   of   Three(   3)   or   more
2500 PA

transport   vehicles   (other   than   auto-rickshaws)


granted under the Motor Vehicles Act, 1988.



Contd..P-4.
:: 4 ::


17
Money  lenders,  licensed  under  the  law  relating  to
2500 PA

money   lenders,   Micro   Finance   Institutions(MFIs)


and  Individuals  or  institutions  conducting/running


Chit Funds.






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
2500 PA

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.



20
All Companies registered under the Companies Act,
2500 PA

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.


21
Each  partner  of  a  firm drawing  remuneration  from
1250 PA

the   firm   engaged   in   any   profession,   trade   or


calling.






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
1250 PA

machines.





25
Video Cassette, DVD, CD Libraries.

1250 PA
26
Each   branch   and   Head   Office   of   Educational
2500 PA

Institutions  and  Tutorial  Colleges  or  such  other


Institutes  other  than  those  owned  by  the  State,


Local Bodies or Central Government.


27
Institutes
such
as
Motor
Driving
Institutes,
2500 PA

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.


28
Property Developers including Land Developers and
2500 PA

Building / Flat Developers.



29
Owners   or   Lessees   of   Marriage   Halls/Kalyana
2500 PA

Mandapams/Auditorium/Convention Halls.

30
Transport   Companies   and   Transport   contractors
2500 PA

including Forwarding and Clearing agents.

31
Weigh Bridge Operators



1250 PA
32
Courier Service Operators


2500 PA
33
Broadcasting   and   Telecasting   Service   Providers
2500 PA

other     than     Central     Government     or     State


Government agencies.







Contd..P-5.

::  5 ::

34
Mobile phone or fixed line phone service providers,
2500 PA

Internet  Service  Providers,  Leased  Lines  Service


providers,   VSAT   Service   Providers   and   Wireless


Service Providers.

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
2500 PA

out  for    commercial  or  industrial  purposes,  other


than those owned by State, Local Bodies or Central


Government Agencies.

39
1.Agriculturalist, 2. Persons engaged in performing
Exempted

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.

40
Persons, other than those mentioned in any of the
2500 PA

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.




ASUTOSH MISHRA

PRINCIPAL SECRETARY TO GOVERNMENT



//TRUE COPY//


SECTION OFFICER






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