Professional tax rates on salaries &others from 2008 to till date(2010)

THE ANDHRA PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987
First Schedule(As amended upto date)
Entry No.
Class of Assessees
Rate of Taxper month/per annum
(1)
(2)
(3)
1
Salary and wage earners, such persons whose monthly salaries or wages:

(i) Upto Rs. 5,000/-
Nil
(ii) Range from Rs. 5,001/- to Rs. 6,000/-
60/- PM
(iii) Range from Rs. 6,001/- to Rs. 10,000/-
80/- PM
(iv) Range from Rs. 10,001/- to Rs. 15,000/-
100/- PM
(v) Range from Rs. 15,001/- to Rs. 20,000/-
150/- PM
(vi) Range above Rs. 20,000/-
200/- PM
Entry 1 is substituted as above vide G.O. Ms.No. 21, Dt.07-01-2008 with effect from 01-01-2008
2
Legal practitioners including Solicitors and Notaries Public and Technical and Professional Consultants other than those mentioned elsewhere in the schedule and tax consultants whose standing in the profession.
(a) In the Hyderabad and Secunderabad urban agglomeration Or within the municipal limits of district headquarters / town is: -
(i) Upto three years
Nil
(ii) Three to seven years
500/- PA
(iii) Above 7 years
1,000/-PA
(b) In any other area in the state is: -

(i) less than two years
Nil
(ii) two years or more but less than seven years
300/- PA
(iii) seven years or more
750/- PA
3
(i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss assessors registered or licenced under the Insurance Act, 1938 (Central Act IV of 1938) whose annual income is not less than Rs. 18000/- -
550/- PA
(ii) Pigmy Agents or UTI agents whose annual income is not less than Rs. 18,000/-
120/- PA
4
Members of Stock-Exchanges recognised under Security Contracts (Regulation) Act, 1956Auctioneers, CommissionAgents and Del Credere agents
2,500/- PA
5
(a) Estate Agents or Brokers
550/-
(b) Contractors
(i) Contractors falling in the categories mentioned below as per the guidelines issued by the government from time to time for registration of contractors.
(a) Class I Contractors
2,500/- PA
(b) Class II Contractors
1,500/-PA
(c) Class III Contractors
500/-PA
(ii) Contractors not falling in sub-category (i) mentioned above and the amount of works contract executed by them during a year is --
(a) below Rupees ten lakhs
500/- PA
(b) above Rupees ten lakhs
1,500/- PA
6
Directors (other than those nominated by the Government) of Companies Registered under the Companies Act, 1956.
2,500/- PA
7
(a) (i) Race horse owners and trainers licensed by the turf clubs.
2,500/- PA
(ii) Jockeys licensed by the turf clubs
550/- PA
(b) Book Makers licensed by turf clubs of Hyderabad Race Club or any other Race club
2,500/- PA
8
Self-employed persons in the motion picture industry as follows:-

(a) Writers, Cameraman, Still Photographers
1,500/- PA
(b) Lyricists, directors, actors and actresses (including Junior artists), play-back singers, recordists, editors and producers of films
2,500/- PA
c) Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians and Dancers
500/- PA
9
Dealers registered or liable to be registered under Andhra Pradesh General Sales Tax Act, 1957 (other than those mentioned in item (19) whose total turnover in any year ranges.
(a) Upto Rs.5,00,000/-
Nil
(b) from Rs.5,00,001/- to Rs.10,00,000/-
800/- PA
(c) from Rs.10,00,001/- to Rs.25,00,000/-
1,200/- PA
(d) from Rs.25,00,001/- to Rs.50,00,000/-
1,500/- PA
(e) above Rs.50,00,000/-
2,500/- PA
10
Occupiers of factories as defined under the Factories Act, 1948 who are not covered by item 9.
1,000/- PA
11
Employers of establishments as defined under the Andhra Pradesh Shops and Establishments Act, 1988 such employers of establishments who are not dealers are covered by item 9
(i) Where there are no employees
Nil
(ii) Where not more than 5 Employees are employed
110/- PA
(iii) Where more than 5, but not more than 10 employees are employed.
400/- PA
(iv) Where there are more than 10 employees but not more than 20 are employed
1,000/- PA
(v) Where more than 20 employees are employed
2,500/- PA
12
(a) Owners or lessees of petrol/diesel filing stations and service stations, garage and workshops of automobiles.
2,500/- PA
(b) Owners or lessees of Jute Mills, Rice Mills, Oil Mills, Spinning Mills, Paper Mills, Dall Mills, Powerlooms, Mini Steel Plants, Rerolling Mills, Khandasari Sugar Factories, Sugar Factories, Foundaries, Tanneries, Stone Crushers, Bottling Units, Distilleries, Tiles Factories, Biscuit Factories, Chemicals and Pharmaceutical Labs, Printing Presses (With power) Fruit Canning Units.
2,500/- PA
(c) Owners or lessees of Nursing Home and Hospital other than those run by the State or Central Government
2,500/- PA
(d) Owners or lessees of Pathological Testing Lab and X Ray Clinics.
550/- PA
(e) Owners or lessees of Beauty Parlours, Dry Cleaners and Interior Decorators
550/- PA
(f) Owners or lessees of Oil ghanies (with power), Oil rotaries (with power) Huller Mills, Cashew Factories, Decorticating Mills, Saw Mills, Cotton Ginning or Pressing Factories, Small Flour Mills, (working on Hire-Basis), Gum manufacturing units, Bakeries, Hosiery manufacturing units, Cement flooring or stone manufacturing units other than those covered by Entry 9.
1,500/- PA
13
(a) Owners of Residential Hotels or Lodging Houses having not less than 20 rooms
2,500/- PA
(b) (i) Owners of theatres
2,500/- PA
(ii) Owners of touring talkies
1,000/- PA
(iii) Owners of Video parlours
500/- PA
(iv) Cable TV operators
2,500/- PA
14
Holders of permits of transport vehicles (other than autorickshaws) granted under the Motor Vehicles Act, 1988
750/- PA per each vehicle
15
Money lenders, licensed under the law relating to money lenders, for the time being in force in the State(a) those who lend rupees fifteen lakhs and above in a year(b) other than those specified at (a) above
2,500/- PA550/- PA
16
Individuals or institutions conducting Chit Funds
2,500/- PA
17
Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in any profession, trade or calling: -
(i) State level societies
2,500/- PA
(ii) Co-Operative Sugar Factories, Spinning Mills, Banks
2,500/- PA
(iii) District level societies
330/- PA
(iv) Mandal level societies
220/- PA
(v) Village Level Societies
150/- PA
18
Banking Companies as defined in the Banking Regulations Act, 1949-
2,500/- PA
19
All Companies Registered under the Companies Act, 1956 and engaged in a profession, trade or calling
2,500/- PA
20
Each partner of a firm engaged in any profession, trade or calling
500/- PA
20-A
Chartered Accountants where the standing in profession is: -(i) Not less than 2 years, but less than 5 years(ii) Not less than five years
550/- PA2,500/- PA
20-B
Medical practitioners including 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,-
(a) in Hyderabad and Secunderabad Urban Agglomeration or other Corporation areas or in special grade, selection grade and first grade Municipalities where the standing in profession is:-
(i) less than 2 years
Nil
(ii) two years or more but less than 5 years
1,000/- PA
(iii) five years or more
2,500/- PA
(b) in any other area in the State: -
(i) less than two years
Nil
(ii) two years or more but less than 5 years
500/- PA
(iii) five years or more but less than 10 years
1,000/- PA
(iv) ten years or more
1,500/- PA
20-C
Engineers, RCC Consultants, Architects and Management Consultants.
(a) in the Hyderabad & Secunderabad Urban Agglomeration or within the Municipal Limits of the District Headquarters town, where the standing in profession is:-
(i) less than two years
Nil
(ii) two years or more but less than five years
550/- PA
(iii) five years or more but less than ten years
1,000/- PA
(iv) ten years or more
2,500/- PA
(b) In any other area in the State is: -
(i) less than two years
Nil
(ii) two years or more but less than five years
330/- PA
(iii) five years or more but less than ten years
750/- PA
(iv) ten years or more
1,000/- PA
20-D
(a) Film Distributors and travel agents not falling under sub-item (b) below(b) Air travel agents
550/- PA2,500/- PA
20-E
Journalists
550/- PA
20-F
Advertising Firms/Agencies
2,500/- PA
20-G
Persons using Photocopying machines for job works
550/- PA
20-H
Video Cassette Libraries
660/- PA
20-I
Educational Institutions and Tutorial Colleges or Institutes other than those owned by the State or Central Government
2,500/- PA
i) Tutorials running classes up to 7th standard
750/- PA
ii) Tutorials running classes up to 10th standard
1,500/- PA
iii) Junior colleges and all other Educational Institutions and Tutorials running classes above 10th standard
2,500/- PA
20-J
Typewriting institutes / teaching shorthand and typing
750/- PA
20-K
Persons owning / running STD/ISD Booths other than those owned run by Government or physically handicapped persons
250/- PA
20-L
Property Developers including Land Developers and Building / Flat Developers
2,500/- PA
20-M
Persons owning/running

(a) Computer institutes selling time
1,000/- PA
(b) Computer Training institutes
2,500/- PA
(c) Driving Institutes/Technical Training Institutes
500/- PA
20-N
Persons owning Marriage Halls/Kalyana Mantapams
2,500/- PA
20-O
(a) Cinematograph film processors(b) Owners of outdoor film Shooting units
2,500/- PA2,500/- PA
20-P
(a) Forest Contractors
750/- PA
(b) Transport Companies and transport contractors including forwarding and clearing agents
2,500/- PA
(c) Bankers who are financing the trade against hundies or other securities by way of short-term advance on interest
2,500/- PA
20-Q
(a) Authorised assistants recognised by stock exchange
550/- PA
(b) Sub-brokers recognised by the Stock Exchange Board of India
1,000/- PA
(c) Persons running weigh bridges
500/- PA
(d) Persons operating courier service
1,500/- PA
21
Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or calling or employments
750/- PA
Explanation No.I.:- Notwithstanding anything contained in the schedule every branch of any self employed assessee enumerated in items 2 to 21 of the schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the schedule.
Explanation No. II.:- Notwithstanding anything contained in this schedule, where an assessee is covered by more than one entry in this schedule, the highest rate of tax specified under any of those entries shall be applicable in this case.
Explanation No. III :- For the purpose of determining the liability the rate of tax in regard to entries in serial no 11 in this schedule and the higher number of workers and / or employees at any time during the year shall be reckoned as the basis.
THE ANDHRA PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987
Second Schedule(As amended upto date)
Entry No
Class of Assessees
Amendments
(1)
(2)
(3)
1
The Hyderabad Municipal Corporation Act, 1955 (Act No.II of 1956)
(a) In Section 197, in sub-section (1) in Clause (i), sub-clause (e) shall be omitted;(b) Section 257 shall be omitted ;(c) In sec.277, in sub-section (1) the words “ or professional tax” shall be omitted;(d) In Section 278, the words “or profession tax” shall be omitted;(e) Schedule I shall be omitted.
1
The Andhra Pradesh Gram Panchayats Act, 1964 (Act No.2 of 1964).
(a) In Section 69 in sub-section (1) Clause (b) shall be omitted;(b) Section 72 shall be omitted;c) In Section 79, in sub-section (2) in Clause (i), the words ‘the profession tax’ shall be omitted;(d) In Schedule II-(i) the words “C-Profession tax Levy of Maximum and Minimum Rates” and Rules 14 to 21 shall be omitted ;(ii) In Rule 27, for clause (b), the following clause shall be substituted namely:-“(b) the imposition by the executive authority of tax on any vehicle ; and”;(iii) In Rule 33,-(a) In sub-rule (2) the expression "Rule 19 or" and the word "Occupation" shall be omitted.(b) In sub-rule (3), the expression "Rule 19 or" shall be omitted;(iv) in Rule 34, the expression "Rule 19 or" shall be omitted;( e) Appendix A shall be omitted;
1
The Andhra Pradesh Municipalities Act, 1965 (Act No.6 of 1965)
(a) In Section 81, in sub-section (1), in Clause (a) sub-clause (ii) shall be Omitted;(b) The heading “(ii) Profession Tax, and Sections 96 to 102” shall be omitted;(c) In Section 326 in sub-section (2), in clause (m), words “profession tax” shall be omitted(d) In Schedule II-(i) the heading “Assessment of Profession tax” and Rules 17 to 20 shall be omitted ;(ii) in Rule 22, in sub-rule (1), Clause (c) shall be omitted ;(iii) In Rule 25, in clause (a), in sub- clause (i) for the expression “in Sections 99 and 109” the expression “in Section 109" shall be substituted;(iv) In Rule 29, the expression “Section 99 or” in the two places where it occurs shall be omitted ;(v) In Rule 30 in sub-rule (1) for the expression “in Sections 99 and 109” the expression” in Section 109” shall be substituted.