Commercial Taxes Department

APPT SCHEDULE

Andhra Pradesh TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987
First Schedule
(As amended upto date)
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


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.
2 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;
3 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.
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