Section 2(e) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(e)"employee" means a person employed on salary or wages and includes:-(i)an employee of the Central Government or any State Government to whom the salary is paid either from the consolidated Fund of India or of a State;(ii)a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even though its headquarters may be situated outside the State;(iii)a person engaged in any employment of an employer, not covered by items(i) and (ii) above;
