Section 6(2) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(2)Every assessee (other than a person earning salary or wages , in respect of whom the jtax is payable by his employer), liable to pay the tax under this Act, shall obtain a certificate of enrolment from the assessing authority in the prescribed manner. (Rule 4 &14 ,Form II )
