Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
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
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.No.
|
Description
|
Tax Per month
(PM)
or Per Annum
(PA) in
(Rs)
|
1
|
Salary and wage earners whose monthly salaries
or wages in Rs:
1) Up to 15,000
2) From 15,001 to 20,000
3) Above 20,000
|
Nil
150 PM
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
(ii) More than 5 years
|
NIL
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
(b) From Rs.10
lakh to Rs.50 lakhs
(c) Above Rs 50 lakhs
|
Nil
1250 PA
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.
(ii)Jockeys
licensed by the Turf clubs.
|
2500 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.
(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.
|
2500 PA
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
(ii) From Rs.10 lakhs to Rs.50
lakhs
(iii) Above Rs. 50 lakhs
|
Nil
1250 PA
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
(ii) From Rs.10 lakhs to Rs.50 lakhs
(iii) Above Rs 50 lakhs
|
Nil
1250 PA
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
(ii) From 10 lakhs to 50 lakhs 1250 PA
(iii) Above Rs 50 lakhs
|
Nil
1250 PA
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..
(ii) Holders of permits of Three( 3) or more
transport vehicles (other than auto-rickshaws)
granted under the Motor Vehicles Act, 1988.
|
Nil
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.
(ii) District Level societies.
(iii) State level societies.
|
Nil
1250 PA
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.
(ii) Three or more number of Photocopying
machines.
|
NIL
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
(ii) More than one Telephone line
|
NIL
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
|
ASUTOSH MISHRA
PRINCIPAL
SECRETARY TO GOVERNMENT
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