Section 46 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
46. Accounting of property and other taxes.
(1)Property and other taxes shall be accrued as income at the beginning of the year and at other intervals in accordance with sub-rule (2) of Rule 20.(2)Where system of self assessment of property tax is adopted in any municipality, the amount of tax income can be accrued only after the self assessment forms submitted are scrutinised and approved.(3)Cesses collections on behalf of other agencies along with property tax shall be treated as a liability for payment to the concerned agency. If any collection or service charges are provided for collection of such cesses, it shall be taken as income, and shall be deducted from the amount payable to the agency.
