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State of Andhra Pradesh - Section

Section 37 in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987

37. Power to amend First Schedule.

(1)The Government may, by notification, alter, add to or cancel any item or entry in the First Schedule.
(2)Where a notification has been issued under sub-section (1) there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the said Schedule specified in the notification and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder.Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such Bill shall be introduced in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3)All references made in this Act, to any items or entries of the said Schedule shall be construed as relating to the item of the Schedule as for the time being amended in exercise of the powers conferred by this section.[First Schedule] [Substituted by Act No. 12 of 2013, dated 5.7.2013.](Under Section 4)
Sl. No. Description Tax Per month (PM) or Per Annum (PA) in (Rs)
(1) (2) (3)
1 Salary and wage earners whose monthly salariesor 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, TaxConsultants, Chartered Accountants, Technical and ProfessionalConsultants, Engineers, RCC Consultants, Architects, ManagementConsultants, Estate Agents, Chief Agents, Principal Agents,Special Agents, Insurance Agents, Surveyors or Loss assessorsregistered or licensed under the Insurance Act, 1938 (Central ActIV of 1938), Pigmy Agents, UTI agents, Authorized assistants andSub brokers recognized by SEBI, Commission Agents, Dalals,Brokers, Auctioneers, Medical Practitioners, Journalists, MedicalConsultants (Other than Practitioners of Ayurvedic, Homeopathicand Unani systems of Medicines), Dentists, Radiologists,Pathologists and persons engaged in other similar professions orcallings of a Paramedical nature, whose standing in theprofession is:  
(i) Up to 5 years Nil
(ii) More than 5 years 2500 PA
3 Members of Stock-Exchanges recognized underSecurity 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 (other than those nominated by theGovernment) of Companies Registered under the Companies Act, 1956. 2500 PA
6 (i)Race horse owners, Trainers and Book Makerslicensed by the Turf clubs of Hyderabad Race Club or any otherRace club. 2500 PA
(ii)Jockeys licensed by the Turf clubs. 1250 PA
7 Persons employed in the motion picture industrynamely:-  
(i) Film Producers, Film Distributors, FilmDirectors, Cinematograph Film Processors, Directors ofPhotography, Music Directors, Choreographers, Lyricists, Actorsand Actresses, Story writers, Play-back singers, Recordists,Editors, Owners or Lessees of outdoor film units. 2500 PA
(ii) Assistant Music Directors, Assistantdirector of Photography, Cameraman, Still photographers, JuniorArtists, Production Managers, Assistant Directors, AssistantCameraman, Assistant Recordists, Assistant Editors, Musicians andDancers. 1250 PA
8 APVAT registered Dealers or Dealers liable to beRegistered under APVAT Act 2005 including FP shop dealers,Shopkeepers (Employers) of establishment as defined under APShops and Establishment Act 1988 whose annual business turnoveris 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 underthe 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 fillingstations and Service stations, Garage and Workshops ofautomobiles. 2500 PA
11 Owners or Lessees of Nursing Homes or Hospitalsother than those run by the State, Local Bodies or CentralGovernment. 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 andInterior Decorators. 2500 PA
14 Owners or Lessees of Hotels, Restaurants, Barsor 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 ConventionCenters, Cinema theatres, Amusement Parks, Clubs, Resorts, Videoparlours, Master Cable TV, Cable TV, DTH, Video games andComputer Games 2500 PA
16 (i) Holders of permits of less than Three(3)transport vehicles (other than auto-rickshaws) granted under theMotor Vehicles Act, 1988. Nil
(ii) Holders of permits of Three( 3) or moretransport vehicles (other than auto-rickshaws) granted under theMotor Vehicles Act, 1988. 2500 PA
17 Money lenders, licensed under the law relatingto money lenders, Micro Finance Institutions(MFIs) andIndividuals 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 asdefined in the Banking Regulations Act, 1949 including its eachbranch/ATM/extension counter in addition to the area Office/ZonalOffice/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 separateAct but whose operations are Governed by the provisions of theBanking 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 CompaniesAct, 1956, not being a dealer under APVAT Act 2005 and engaged ina profession, trade or calling with turnover of Rs. 10.00 lakhsand above. 2500 PA
21 Each partner of a firm drawing remuneration fromthe 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 jobworks:  
(i) Less than 3 Photocopying machines. Nil
(ii) Three or more number of Photocopyingmachines. 1250 PA
25 Video Cassette, DVD, CD Libraries. 1250 PA
26 Each branch and Head Office of EducationalInstitutions and Tutorial Colleges or such other Institutes otherthan those owned by the State, Local Bodies or CentralGovernment. 2500 PA
27 Institutes such as Motor Driving Institutes,Technical Training Institutes, Computer Institute selling time,Computer training Institute, Typewriting and shorthand trainingInstitutes by whatever name they are called other than thoseowned by State or Central Government. 2500 PA
28 Property Developers including Land Developersand Building / Flat Developers. 2500 PA
29 Owners or Lessees of Marriage Halls/KalyanaMandapams/Auditorium/Convention Halls. 2500 PA
30 Transport Companies and Transport contractorsincluding Forwarding and Clearing agents. 2500 PA
31 Weigh Bridge Operators 1250 PA
32 Courier Service Operators 2500 PA
33 Broadcasting and Telecasting Service Providersother than Central Government or State Government agencies. 2500 PA
34 Mobile phone or fixed line phone serviceproviders, Internet Service Providers, Leased Lines Serviceproviders, 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 thanGovernment 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 leasedout for commercial or industrial purposes, other than those ownedby State, Local Bodies or Central Government Agencies. 2500 PA
39 1.Agriculturalist, 2. Persons engaged inperforming religious duties, 3. Skilled persons that is to sayGold Smith, Black Smith, Pot Maker, Basket Maker, Washerman,Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, BookBinder, Toddy Tappers and Electricians 4. Physically Handicappedpersons with 40% or more disability of any kind, 5. Dry Cleaners. Exempted
40 Persons, other than those mentioned in any ofthe preceeding entries, who are engaged in any profession, tradeor calling or employment with annual income of more than Rs1,80,000/- but excluding those who are exempted under Section 31of the Act and Entry No. 39 above. 2500 PA
Second Schedule
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 beomitted;(b) Section 257 shallbe omitted ;(c) In sec.277, insub-section (1) the words " or professional tax" shallbe 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 insub-section (1) Clause (b) shall be omitted;(b) Section 72 shallbe omitted;(c) In Section 79, insub-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, forclause (b), the following clause shall be substituted namely:-"(b) theimposition 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, theexpression "Rule 19 or" shall be omitted;(e) Appendix A shall be omitted;
1 The Andhra Pradesh Municipalities Act, 1965 (ActNo.6 of 1965)   (a) In Section 81,in sub-section (1), in Clause (a) sub-clause (ii) shall beOmitted;(b) The heading "(ii)Profession Tax, and Sections 96 to 102" shall be omitted;(c) In Section 326 insub-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 shallbe omitted ;(ii) in Rule 22, insub-rule (1), Clause (c) shall be omitted ;(iii) In Rule 25, inclause (a), in sub- clause (i) for the expression "inSections 99 and 109" the expression "in Section 109"shall be substituted;(iv) In Rule 29, theexpression "Section 99 or" in the two places where itoccurs shall be omitted ;(v) In Rule 30 in sub-rule (1) for theexpression "in Sections 99 and 109" the expression"in Section 109" shall be substituted.