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State of Telangana - Section

Section 37 in Telangana 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(2)Where a notification has been issued under sub¬section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislature as soon as may be, but in any case during the next session of the Legislature following the date of the issue of the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 Legislature is in session, such Bill shall be introduced in the Legislature during that session:Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislature 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 power conferred by this section.[First Schedule] [First Schedule substituted by Act No.12 of 2013.](See Section 4)
Sl. No. Class of assesses Rate of Tax Per Month/ Per Annum 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 practioners, 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 (CentralAct IV of 1938), Pigmy Agents, UTI Agents, Authorized Assistantsand Sub-Brokers recognised by SEBI, Commission Agents, Dalals,Brokers, Auctioneers, Medical Practitioners, Journalists,Medical Consultants (other than that Practitioners of Ayurvedic,Homeopathic and Unani systems of Medicines), Dentists,Radiologists, Pathologists and persons engaged in other similarprofessions or callings of a Paramedical nature, whose standingin the profession is: Nil
  (i) Up to 5 years Nil
  (ii) More than 5 years 2500 PA
3. Members of stock-Exchange 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 lakhs to Rs. 50 lakhs 1250 PA
  (c) Above 50 lakhs 2500 PA
5. Directors (other than those nominated by theGovernment) drawing remuneration from the company or companiesregistered under[the Companies Act, 1956.] [See now the Companies Act, 2013.] 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, AssistantDirectors of Photography, Cameraman, Still Photographers, JuniorArtists, Production Managers, Assistant Directors, AssistantCameraman, Assistant Recordists, Assistant Editors, Musiciansand Dancers. 1250 PA
8. [Telangana] [Substituted by G.O.Ms.No.169, Revenue (CT.II) Department, dated 18.09.2015.]VAT registered Dealers or Dealersliable to be registered under[Telangana] [Adapted by G.O.Ms.No.32, Revenue (CT.II) Department, dated 15.10.2014.]VAT Act, 2005including FP shop dealers, shopkeepers (Employers) ofestablishment as defined under[Telangana] [Adapted by G.O.Ms.No.5, LET&F (Labour) Department, dated 01.02.2016.]Shops andEstablishments Act, 1988, whose annual business turnover is:-  
  (i) Below Rs.10 Lakhs Nil
  (ii) From Rs.10 Lakhs to 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/saloonsand Interior 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 Rs.10 Lakhs to 50 Lakhs 1250 PA
  (iii) Above Rs.50 Lakhs 2500 PA
15. Owners or Lessees or operators of ConventionCentres, Cinema theaters, 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, licenced 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[Telangana Co-operative Societies Act, 1964] [Adapted by G.O.Ms.No.53, Agriculture and Co-operation (Coop.II) Department, dated 20.05.2016.]and engaged in anyprofession, 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 as defined in the BankingRegulations Act, 1949 including its each branch / ATM /extension counter in addition to the area Office / Zonal Office/ Head Office. 2500 PA
  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.  
20. All Companies registered under the[CompaniesAct, 1956] [See now the Companies Act, 2013.], not being a dealer under[Telangana VAT Act, 2005] [Adapted by G.O.Ms.No.32, Revenue (CT.II) Department, dated 15.10.2014.]and engaged in a profession, trade or calling with turnover ofRs.10.00 lakhs and above. 2500 PA
21. Each partner of a firm drawing remunerationfrom the 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 Institutesother than those owned by the State, Local Bodies or CentralGovernment. 2500 PA
27. Institute 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. Couriers 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 Services providers, Leasing lines ServiceProviders, VSAT Service Providers and Wireless ServiceProviders. 2500 PA
35. Owners of Call Centres and BPO/KPO Centres. 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 thoseowned by State, Local Bodies or Central Government Agencies. 2500 PA
39. 1. Agriculturist. 2. Persons engaged inperforming religious duties 3. skilled persons that is to sayGold Smith, Black Smith, Pot Makers, Basket Makers, Washerman,Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, BookBinder, Toddy Tappers and Electricians. 4. PhysicallyHandicapped persons with 40% or more disability of any kind. 5.Dry Cleaners. Exempted
40. Persons, other than those mentioned in any ofthe preceding entries, who are engaged in any profession, tradeor calling or employment with annual income of more thanRs.1,80,000/- but excluding those who are exempted under Section31 of the Act and entry No.39 above. 2500 PA
Second Schedule
Sl. No. Short title, number of enactments. Amendments
(1) (2) (3)
1. [The Greater Hyderabad Municipal CorporationAct, 1955 (Act No.II of 1956)] [Short title changed by Act No.13 of 2008.] (a) In section 197, in sub- section (1) inclause (i), sub- clause (e) shall be omitted.
    (b) section 257 shall be omitted:
    (c) In section 277, in Sub¬section (1) thewords "or profession tax" shall be omitted;
    (d) In section 278, words "or professiontax" shall be omitted;
    (e) Schedule I shall be omitted.
2. The[Andhra Pradesh Gram Panchayats Act, 1964(Act No.2 of 1964.)] [Repealed by Act No.13 of 1994 (see now the Telangana Panchayat Raj Act, 1994).] (a) In Section , 69 in sub¬section (1),clause (b) shall be omitted;
    (b) Section 72 shall be omitted;
    (c) In Section 79, in sub-section (2), inclause (i), the words "the profession tax" shall beomitted;
    (d) In Schedule II,-
    (i) the words "C-Profession tax levy ofMaximum and Minimum rates" and rule 14 to 21 shall beomitted;
    (ii) In rule 27, for clause (b), followingclause shall be substituted namely:-
    "(b) the imposition by the executiveauthority of tax on, any vehicle; and;
    (iii) in rule 33,-
    (a) in sub-rule (2), the expression "rule19 or" and the word "Occupation" shall beomitted;
    (b) in sub-rule (3), the expression "rule19 or" shall be omitted;
    (iv) in rule 34, the expression "rule 19or" shall be omitted;
    (e) appendix 'A' shall be omitted.
3. The[Telangana] [Adapted by G.O.Ms.No.142, MA&UD (F2) Department, dated 29.10.2015.]Municipalities Act, 1965 (ActNo. 6 of 1965) (a) In section 81, in sub-section (1), inclause (a), sub-clause (ii) shall be omitted;
    (b) The heading "(ii) Profession Tax andsection 96 to 102" shall be omitted;
    (c) In section 326, in sub¬section (2), inclause (m), the words "profession tax" shall beomitted.
    (d) In Schedule II,-
    (i) the heading "Assessment of Professiontax" and rule 17 to 20 shall be omitted;
    (ii) in rule 22, in sub-rule (1), clause (c)shall be omitted;
    (iii) In rule 25, in clause (a), in sub-clause(i) for the expression in sections 99 and 109, the expression"in section 109" shall be continued;
    (iv) In rule 29, the expression "section99 or" in the two places where it occurs shall be omitted;
    (v) In rule 30, in sub-rule (1), for expression"in sections 99 and 109" the expression "insection 109" shall be substituted.