Section 22(3B) in The Andhra Pradesh Value Added Tax Act, 2005
(3B)[ Every Film Processing Laboratory by whatever name it is called shall collect tax at source a t the rates as may be prescribed for this purpose, from the film producers opting for payment of tax under sub-section (8A) of section 4 and remit the tax so collected on the immediate next working day from the date of such collection in the manner as may be prescribed.] [Inserted by Act No. 4 of 2009, w.e.f. 1-5-2009.]
