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Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Appointment of a Commissioner and other officers.
Section 34. Levy and charge of Tax.
Section 45. Employer's liability to deduct and pay tax on behalf of employees.
Section 56. Registration and enrolment.
Section 67. Returns.
Section 78. Assessment of an assessee.
Section 89. Assessment of escaped or under-assessed tax.
Section 910. Payment of tax by certain assessees.
Section 1011. Consequences of failure to deduct or to pay tax.
Section 1112. Penalty for non-payment of tax.
Section 1213. Recovery of tax etc.
Section 1314. Appointment of collecting agents.
Section 1415. Appeals.
Section 1516. Revision.
Section 1617. Accounts.
Section 1718. Special mode.
Section 1819. Recovery of tax where trade, calling etc. of employer is transferred.
Section 1920. Production and inspection of accounts and documents and search of premises.
Section 2021. Refund of excess.
Section 2122. Offences and penalties.
Section 2223. Offences by Companies.
Section 2324. Power to transfer proceedings.
Section 2425. Compounding of offences.
Section 2526. Powers to enforce attendance etc.
Section 2627. Bar of jurisdiction of Courts.
Section 2728. Protection of acts done in good faith.
Section 2829. Powers to delegate.
Section 2930. Powers to make rules.
Section 3031. Power to Exempt.
Section 3132. Local authorities not to levy profession tax .
Section 3233. Amendment of certain enactments .
Section 3334. Cesses not be levied in certain cases .
Section 3435. Grant to Local authority for loss of revenue.
Section 3536. Power to remove difficulties.
Section 3637. Power to amend First Schedule.
Section 37
andhra-pradesh-tax-on-professions-trades-callings-and-employments-act-1987.json
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37 Sections
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Andhra Pradesh
{
"id": 14808,
"slug": "andhra-pradesh-tax-on-professions-trades-callings-and-employments-act-1987",
"title": "Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987",
"short_title": "Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987",
"act_number": "(Act No. 22 of 1987)",
"act_year": 1987,
"act_type": "STATE",
"location": "Andhra Pradesh",
"law_status": "unknown",
"enactment_date": null,
"description": "Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987",
"preamble": "",
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"number": "1",
"title": "1. Short title, extent and commencement.",
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"content": "Object & Reasons 6\nStatement of Objects and Reasons - (Act No. 10 of 2010).",
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"number": "2",
"title": "2. Definitions.",
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"content": "(a) \"appellate authority\" means the appellate authority appointed under section 3;\n(b) \"assessee\" means a person or employer by whom tax is payable under this Act\n(c) \"assessing authority\" means an assessing authority appointed under section 3;\n(d) \"Commissioner\" means the Commissioner of profession tax appointed under section 3;\n(e) \"employee\" means a person employed on salary or wages and includes:-\n(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;\n(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;\n(iii) a person engaged in any employment of an employer, not covered by items(i) and (ii) above;\n(f) \"employer\" in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages; and includes the head of the Office or any establishment as well as the manager or agent of the employer;\n(g) \"Government\" means the State Government of Andhra Pradesh;\n(h) \"Local authority\" means-\n(i) in the City of Hyderabad and in the City of Secunderabad, excluding the cantonment area, the Municipal Corporation of Hyderabad and in the city of Vijayawada, the Municipal Corporation of Vijayawada and in the city of Visakhapatnam, the Municipal Corporation of Visakhapatnam and in any other Municipality, the Municipal Council concerned;\n(ii) in any area which is comprised within the jurisdiction of a Gram Panchayat, the Gram Panchayat concerned;and\n(iii)in any other area, the authority legally entitled to or entrusted by the Government with the control or management of a profession tax;\n(i) \"notification\" means a notification published in the Andhra Pradesh Gazette, and the word 'notified' shall be construed accordingly.\n(j) \"person\" means any person who is engaged in any profession, trade, calling or employment in the State of Andhra Pradesh and includes a Hindu undivided family, fir, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis:\n(k) \"prescribed\" means prescribed by rules made by the Government under this Act;\n(l) \"profession tax\" means a tax leviable under this Act;\n(m) \"salary or wages\" includes pay, or wages, dearness allowances and all other remuneration received by any assessee on regular basis, whether payable in cash or kind and also includes requisitions and profits in lieu of salary as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form and on any account or gratuity;\n(n) \"schedule\" means a schedule appended to this Act;\n(o) \"year\" means the twelve months ending on the 31st day of March.",
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"number": "3",
"title": "3. Appointment of a Commissioner and other officers.",
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{
"number": "4",
"title": "4. Levy and charge of Tax.",
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{
"number": "5",
"title": "5. Employer's liability to deduct and pay tax on behalf of employees.",
"chapter": null,
"content": "(b) is simultaneously engaged in employment of more than one employer; and such person furnishes to his employer or employers a certificate in the prescribed form declaring, interalia, that he shall get enrolled under sub-section (2) of section 6 and pay the tax himself; then the employer or employers of such person shall not deduct the tax from the salary or wage payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person.\n[5A. Licensing Turf clubs liability to collect and pay tax on behalf of the licensed persons.",
"footnote": "",
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{
"number": "6",
"title": "6. Registration and enrolment.",
"chapter": null,
"content": "(a) within thirty days from the date of commencement of this Act; or\n(b) if he was not engaged in any profession, trade, calling or employment on the date of such commencement, within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days) if the application is in order, grant him such certificate of registration or enrolment.",
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{
"number": "7",
"title": "7. Returns.",
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"content": "",
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"sort_order": 6
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{
"number": "8",
"title": "8. Assessment of an assessee.",
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"content": "",
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{
"number": "9",
"title": "9. Assessment of escaped or under-assessed tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
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{
"number": "10",
"title": "10. Payment of tax by certain assessees.",
"chapter": null,
"content": "(a) before 30th June, in respect of an assessee who stands enrolled before the commencement of a year or is enrolled on or before the 31st May of a year; and\n(b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner\n[(c) Notwithstanding anything contained in clauses (a) and (b), the amendment made to the First Schedule except serial No.1 relating to salary and wage earners in the First Schedule, shall be deemed to have come into force from 1st April, 1996 and the tax paid by any assessee for the year 1996-97 as per the pre-amended schedule shall be deducted from the amount due from the assessee as per the rates under the amended schedule and the balance amount shall be paid on or before 30th September, 1996).]\n[(d) in the case of licensed horse owners, trainers, book-makers and jockeys shall be paid within a week of the commencement of the racing at the turf-clubs in the prescribed manner.]",
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"number": "11",
"title": "11. Consequences of failure to deduct or to pay tax.",
"chapter": null,
"content": "(a) be deemed to be an assessee in default in respect of the tax; and\n(b) be liable to pay such interest as may be prescribed on the amount of tax due for each month of part thereof for the period for which the tax remains unpaid.",
"footnote": "",
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"number": "12",
"title": "12. Penalty for non-payment of tax.",
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"content": "",
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"is_definition": false,
"sort_order": 11
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{
"number": "13",
"title": "13. Recovery of tax etc.",
"chapter": null,
"content": "",
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"number": "14",
"title": "14. Appointment of collecting agents.",
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"content": "",
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"number": "15",
"title": "15. Appeals.",
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"content": "(a) confirm, reduce, enhance or annual or otherwise modify the assessment, penalty or interest as the case may be;\n(b) set aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or\n(c) pass such other orders as it may thick fit.",
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"number": "16",
"title": "16. Revision.",
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"number": "17",
"title": "17. Accounts.",
"chapter": null,
"content": "",
"footnote": "",
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"sort_order": 16
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{
"number": "18",
"title": "18. Special mode.",
"chapter": null,
"content": "(a) any person from whom any amount of money is due, or may become due to an assessee on whom notice of demand has been served under this Act; or\n(b) any person who holds or may subsequently hold money for or on account of such assessee, to pay the assessing authority, either forthwith upon the money becoming due or being held at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount\n[18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.",
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"is_definition": false,
"sort_order": 17
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{
"number": "19",
"title": "19. Recovery of tax where trade, calling etc. of employer is transferred.",
"chapter": null,
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"is_definition": false,
"sort_order": 18
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{
"number": "20",
"title": "20. Production and inspection of accounts and documents and search of premises.",
"chapter": null,
"content": "",
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"is_definition": false,
"sort_order": 19
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{
"number": "21",
"title": "21. Refund of excess.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
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{
"number": "22",
"title": "22. Offences and penalties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
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{
"number": "23",
"title": "23. Offences by Companies.",
"chapter": null,
"content": "(a) \"company\" means any body corporate and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 22
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{
"number": "24",
"title": "24. Power to transfer proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
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{
"number": "25",
"title": "25. Compounding of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
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{
"number": "26",
"title": "26. Powers to enforce attendance etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
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{
"number": "27",
"title": "27. Bar of jurisdiction of Courts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
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{
"number": "28",
"title": "28. Protection of acts done in good faith.",
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"content": "",
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"is_definition": false,
"sort_order": 27
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{
"number": "29",
"title": "29. Powers to delegate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
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{
"number": "30",
"title": "30. Powers to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
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{
"number": "31",
"title": "31. Power to Exempt.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
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{
"number": "32",
"title": "32. Local authorities not to levy profession tax .",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
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{
"number": "33",
"title": "33. Amendment of certain enactments .",
"chapter": null,
"content": "(i) any right, obligation or liability already acquired accrued, or incurred or anything done or suffered in respect of any period preceding the date of coming into force of these amendments:\n(ii) any legal proceedings or remedy whether initiated or availed of before or after the date of coming into force of these amendments, in respect of any such right, obligation or liability.",
"footnote": "",
"is_definition": false,
"sort_order": 32
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"number": "34",
"title": "34. Cesses not be levied in certain cases .",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
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{
"number": "35",
"title": "35. Grant to Local authority for loss of revenue.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
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{
"number": "36",
"title": "36. Power to remove difficulties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
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{
"number": "37",
"title": "37. Power to amend First Schedule.",
"chapter": null,
"content": "[First Schedule]\n(Under Section 4)\nSl. No.\nSl. No.\nDescription\nDescription\nTax Per month (PM) or Per Annum (PA) in (Rs)\nTax Per month (PM) or Per Annum (PA) in (Rs)\n(1)\n(2)\n(3)\n1\nSalary and wage earners whose monthly salaries\n\t\t\t\tor wages in Rs:\n(i) Up to 15,000\nNil\n(ii) From 15,001 to 20,000\n150 PM\n(iii) Above 20,000\n200 PM\n2\nLegal practitioners, Solicitors, Notaries, Tax\n\t\t\t\tConsultants, Chartered Accountants, Technical and Professional\n\t\t\t\tConsultants, Engineers, RCC Consultants, Architects, Management\n\t\t\t\tConsultants, Estate Agents, Chief Agents, Principal Agents,\n\t\t\t\tSpecial Agents, Insurance Agents, Surveyors or Loss assessors\n\t\t\t\tregistered or licensed under the Insurance Act, 1938 (Central Act\n\t\t\t\tIV of 1938), Pigmy Agents, UTI agents, Authorized assistants and\n\t\t\t\tSub brokers recognized by SEBI, Commission Agents, Dalals,\n\t\t\t\tBrokers, Auctioneers, Medical Practitioners, Journalists, Medical\n\t\t\t\tConsultants (Other than Practitioners of Ayurvedic, Homeopathic\n\t\t\t\tand Unani systems of Medicines), Dentists, Radiologists,\n\t\t\t\tPathologists and persons engaged in other similar professions or\n\t\t\t\tcallings of a Paramedical nature, whose standing in the\n\t\t\t\tprofession is:\n(i) Up to 5 years\nNil\n(ii) More than 5 years\n2500 PA\n3\nMembers of Stock-Exchanges recognized under\n\t\t\t\tSecurity Contracts (Regulation) Act, 1956\n2500 PA\n4\nContractors scoring annual turnover as under:\n(a) Below Rs.10 lakhs\nNil\n(b) From Rs.10 lakh to Rs.50 lakhs\n1250 PA\n(c) Above Rs 50 lakhs\n2500 PA\n5\nDirectors (other than those nominated by the \n\t\t\t\tGovernment) of Companies Registered under the Companies Act, 1956.\n2500 PA\n6\n(i)Race horse owners, Trainers and Book Makers\n\t\t\t\tlicensed by the Turf clubs of Hyderabad Race Club or any other\n\t\t\t\tRace club.\n2500 PA\n(ii)Jockeys licensed by the Turf clubs.\n1250 PA\n7\nPersons employed in the motion picture industry\n\t\t\t\tnamely:-\n(i) Film Producers, Film Distributors, Film\n\t\t\t\tDirectors, Cinematograph Film Processors, Directors of\n\t\t\t\tPhotography, Music Directors, Choreographers, Lyricists, Actors\n\t\t\t\tand Actresses, Story writers, Play-back singers, Recordists,\n\t\t\t\tEditors, Owners or Lessees of outdoor film units.\n2500 PA\n(ii) Assistant Music Directors, Assistant\n\t\t\t\tdirector of Photography, Cameraman, Still photographers, Junior\n\t\t\t\tArtists, Production Managers, Assistant Directors, Assistant\n\t\t\t\tCameraman, Assistant Recordists, Assistant Editors, Musicians and\n\t\t\t\tDancers.\n1250 PA\n8\nAPVAT registered Dealers or Dealers liable to be\n\t\t\t\tRegistered under APVAT Act 2005 including FP shop dealers,\n\t\t\t\tShopkeepers (Employers) of establishment as defined under AP\n\t\t\t\tShops and Establishment Act 1988 whose annual business turnover\n\t\t\t\tis Rs:\n(i) Below Rs.10 Lakhs\nNil\n(ii) From Rs.10 lakhs to Rs.50 lakhs\n1250 PA\n(iii) Above Rs. 50 lakhs\n2500 PA\n9\nOwners or Lessees of factories as defined under\n\t\t\t\tthe Factories Act, 1948 with annual turnover as follows:\n(i)Below Rs.10 Lakhs\nNil\n(ii) From Rs.10 lakhs to Rs.50 lakhs\n1250 PA\n(iii) Above Rs 50 lakhs\n2500 PA\n10\nOwners or Lessees of Petrol/Diesel/Gas filling\n\t\t\t\tstations and Service stations, Garage and Workshops of\n\t\t\t\tautomobiles.\n2500 PA\n11\nOwners or Lessees of Nursing Homes or Hospitals\n\t\t\t\tother than those run by the State, Local Bodies or Central\n\t\t\t\tGovernment.\n2500 PA\n12\nOwners or Lessees of Pathological Testing Labs,\n\t\t\t\tX Ray Clinics and Medical Diagnostic Centers.\n2500 PA\n13\nOwners or Lessees of Beauty Parlours/Saloons and\n\t\t\t\tInterior Decorators.\n2500 PA\n14\nOwners or Lessees of Hotels, Restaurants, Bars\n\t\t\t\tor Lodging Houses having annual turnovers as follows\n(i) Below 10 Lakhs\nNil\n(ii) From 10 lakhs to 50 lakhs\n1250 PA\n(iii) Above Rs 50 lakhs\n2500 PA\n15\nOwners or Lessees or operators of Convention\n\t\t\t\tCenters, Cinema theatres, Amusement Parks, Clubs, Resorts, Video\n\t\t\t\tparlours, Master Cable TV, Cable TV, DTH, Video games and\n\t\t\t\tComputer Games\n2500 PA\n16\n(i) Holders of permits of less than Three(3)\n\t\t\t\ttransport vehicles (other than auto-rickshaws) granted under the\n\t\t\t\tMotor Vehicles Act, 1988.\nNil\n(ii) Holders of permits of Three( 3) or more\n\t\t\t\ttransport vehicles (other than auto-rickshaws) granted under the\n\t\t\t\tMotor Vehicles Act, 1988.\n2500 PA\n17\nMoney lenders, licensed under the law relating\n\t\t\t\tto money lenders, Micro Finance Institutions(MFIs) and\n\t\t\t\tIndividuals or institutions conducting/running Chit Funds.\n2500 PA\n18\nCo-operative Societies registered under the A.P.\n\t\t\t\tCo-operative Societies Act, 1964 and engaged in any profession,\n\t\t\t\ttrade or calling:\n(i) Village and Mandal level societies.\nNil\n(ii) District Level societies.\n1250 PA\n(iii) State level societies.\n2500 PA\n19\nBanking Companies as\n\t\t\t\tdefined in the Banking Regulations Act, 1949 including its each\n\t\t\t\tbranch/ATM/extension counter in addition to the area Office/Zonal\n\t\t\t\tOffice/Head Office.\nExplanation: For the purpose of this entry\n\t\t\t\t“Banking Companies” shall mean and include any bank,\n\t\t\t\twhich came into existence after the year 1949 through separate\n\t\t\t\tAct but whose operations are Governed by the provisions of the\n\t\t\t\tBanking Regulation Act, 1949 (Central Act 10 of 1949)\n\t\t\t\tirrespective of how the bank(s) came into existence.\n2500 PA\n20\nAll Companies registered under the Companies\n\t\t\t\tAct, 1956, not being a dealer under APVAT Act 2005 and engaged in\n\t\t\t\ta profession, trade or calling with turnover of Rs. 10.00 lakhs\n\t\t\t\tand above.\n2500 PA\n21\nEach partner of a firm drawing remuneration from\n\t\t\t\tthe firm engaged in any profession, trade or calling.\n1250 PA\n22\nTravel Agencies\n2500 PA\n23\nAdvertising Firms/Agencies\n2500 PA\n24\nPersons using Photocopying machines for job\n\t\t\t\tworks:\n(i) Less than 3 Photocopying machines.\nNil\n(ii) Three or more number of Photocopying\n\t\t\t\tmachines.\n1250 PA\n25\nVideo Cassette, DVD, CD Libraries.\n1250 PA\n26\nEach branch and Head Office of Educational\n\t\t\t\tInstitutions and Tutorial Colleges or such other Institutes other\n\t\t\t\tthan those owned by the State, Local Bodies or Central\n\t\t\t\tGovernment.\n2500 PA\n27\nInstitutes such as Motor Driving Institutes,\n\t\t\t\tTechnical Training Institutes, Computer Institute selling time,\n\t\t\t\tComputer training Institute, Typewriting and shorthand training\n\t\t\t\tInstitutes by whatever name they are called other than those\n\t\t\t\towned by State or Central Government.\n2500 PA\n28\nProperty Developers including Land Developers\n\t\t\t\tand Building / Flat Developers.\n2500 PA\n29\nOwners or Lessees of Marriage Halls/Kalyana\n\t\t\t\tMandapams/Auditorium/Convention Halls.\n2500 PA\n30\nTransport Companies and Transport contractors\n\t\t\t\tincluding Forwarding and Clearing agents.\n2500 PA\n31\nWeigh Bridge Operators\n1250 PA\n32\nCourier Service Operators\n2500 PA\n33\nBroadcasting and Telecasting Service Providers\n\t\t\t\tother than Central Government or State Government agencies.\n2500 PA\n34\nMobile phone or fixed line phone service\n\t\t\t\tproviders, Internet Service Providers, Leased Lines Service\n\t\t\t\tproviders, VSAT Service Providers and Wireless Service Providers.\n2500 PA\n35\nOwners of Call centers and BPO/KPO Centers.\n2500 PA\n36\nISD, STD and PCO Operators , other than\n\t\t\t\tGovernment or physically challenged persons, with:\n(i) One Telephone line\nNil\n(ii) More than one Telephone line\n1250 PA\n37\nCyber Cafes.\n2500 PA\n38\nOwners or Lessees of premises, rented or leased\n\t\t\t\tout for commercial or industrial purposes, other than those owned\n\t\t\t\tby State, Local Bodies or Central Government Agencies.\n2500 PA\n39\n1.Agriculturalist, 2. Persons engaged in\n\t\t\t\tperforming religious duties, 3. Skilled persons that is to say\n\t\t\t\tGold Smith, Black Smith, Pot Maker, Basket Maker, Washerman,\n\t\t\t\tBarber, Cobbler, Tailors, Carpenters, Masons, Plumbers, Book\n\t\t\t\tBinder, Toddy Tappers and Electricians 4. Physically Handicapped\n\t\t\t\tpersons with 40% or more disability of any kind, 5. Dry Cleaners.\nExempted\n40\nPersons, other than those mentioned in any of\n\t\t\t\tthe preceeding entries, who are engaged in any profession, trade\n\t\t\t\tor calling or employment with annual income of more than Rs\n\t\t\t\t1,80,000/- but excluding those who are exempted under Section 31\n\t\t\t\tof the Act and Entry No. 39 above.\n2500 PA\nSecond Schedule\nEntry No\nEntry No\nClass of Assessees\nClass of Assessees\nAmendments\nAmendments\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1\nThe Hyderabad Municipal Corporation Act, 1955\n\t\t\t\t(Act No.II of 1956)\n(a) In Section 197,\n\t\t\t\tin sub-section (1) in Clause (i), sub-clause (e) shall be\n\t\t\t\tomitted;\n(b) Section 257 shall\n\t\t\t\tbe omitted ;\n(c) In sec.277, in\n\t\t\t\tsub-section (1) the words \" or professional tax\" shall\n\t\t\t\tbe omitted;\n(d) In Section 278,\n\t\t\t\tthe words \"or profession tax\" shall be omitted;\n(e) Schedule I shall be omitted.\n1\nThe Andhra Pradesh Gram Panchayats Act, 1964\n\t\t\t\t(Act No.2 of 1964).\n(a) In Section 69 in\n\t\t\t\tsub-section (1) Clause (b) shall be omitted;\n(b) Section 72 shall\n\t\t\t\tbe omitted;\n(c) In Section 79, in\n\t\t\t\tsub-section (2) in Clause (i), the words 'the profession tax'\n\t\t\t\tshall be omitted;\n(d) In Schedule II-\n(i) the words\n\t\t\t\t\"C-Profession tax Levy of Maximum and Minimum Rates\"\n\t\t\t\tand Rules 14 to 21 shall be omitted ;\n(ii) In Rule 27, for\n\t\t\t\tclause (b), the following clause shall be substituted namely:-\n\"(b) the\n\t\t\t\timposition by the executive authority of tax on any vehicle ;\n\t\t\t\tand\";\n(iii) In Rule 33,-\n(a) In sub-rule (2)\n\t\t\t\tthe expression \"Rule 19 or\" and the word \"Occupation\"\n\t\t\t\tshall be omitted.\n(b) In sub-rule (3),\n\t\t\t\tthe expression \"Rule 19 or\" shall be omitted;\n(iv) in Rule 34, the\n\t\t\t\texpression \"Rule 19 or\" shall be omitted;\n(e) Appendix A shall be omitted;\n1\nThe Andhra Pradesh Municipalities Act, 1965 (Act\n\t\t\t\tNo.6 of 1965)\n(a) In Section 81,\n\t\t\t\tin sub-section (1), in Clause (a) sub-clause (ii) shall be\n\t\t\t\tOmitted;\n(b) The heading \"(ii)\n\t\t\t\tProfession Tax, and Sections 96 to 102\" shall be omitted;\n(c) In Section 326 in\n\t\t\t\tsub-section (2), in clause (m), words \"profession tax\"\n\t\t\t\tshall be omitted\n(d) In Schedule II-\n(i) the heading\n\t\t\t\t\"Assessment of Profession tax\" and Rules 17 to 20 shall\n\t\t\t\tbe omitted ;\n(ii) in Rule 22, in\n\t\t\t\tsub-rule (1), Clause (c) shall be omitted ;\n(iii) In Rule 25, in\n\t\t\t\tclause (a), in sub- clause (i) for the expression \"in\n\t\t\t\tSections 99 and 109\" the expression \"in Section 109\"\n\t\t\t\tshall be substituted;\n(iv) In Rule 29, the\n\t\t\t\texpression \"Section 99 or\" in the two places where it\n\t\t\t\toccurs shall be omitted ;\n(v) In Rule 30 in sub-rule (1) for the\n\t\t\t\texpression \"in Sections 99 and 109\" the expression\"\n\t\t\t\tin Section 109\" shall be substituted.",
"footnote": "",
"is_definition": false,
"sort_order": 36
}
],
"metadata": {
"Act ID": "Last Updated 16th September, 2019 [ap616]",
"Act Number": "(Act No. 22 of 1987)",
"Enactment Date": "",
"Act Year": "1987",
"Short Title": "Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987",
"Type": "STATE",
"Location": "Andhra Pradesh"
},
"updated_at": "2026-09-29 21:55:18"
}