Revised Rates of Profession Tax in Andhra Pradesh

Praveen Boda

Please note a change in Profession Tax Rates in Andhra Pradesh vide G.o.Ms.No. 82 dated 04-02-2013 wherein the First Schedule has been replaced with an amended one– copy of notification attached for reference.

The major changes vs a vis the old schedule are

· No Profession Tax on salaries less than 15,000/- (earlier applicable from Salary of Rs.5,000/- onwards). There are only two taxable slabs salaries between 15,001/- to 20,000/- PT Rs.150/- PM and salaries above Rs.20,000/- PT Rs.200/- PM.

· Companies not being registered under APVAT Act and having Turnover of less than Rs. 10.00 Lakhs do not attract any PT. (Earlier all Companies were taxed at Rs.2,500/-P.A.)

· Directors drawing remuneration from the Company(other than those nominated by the Government) are only liable to pay PT of Rs.2,500/- P.A. (earlier all directors (other than those nominated by the Government) were liable to pay PT of Rs. 2,500/- P.A.

· A new category of exempted persons – mostly labour oriented works is added at Sl.No.39

· A new Category of taxable persons – Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or calling or employment with annual income of more than Rs 1,80,000/- but excluding those who are exempted under Section 31 of the Act and Entry No. 39 above, is added at Sl. No. 40 taxing them @ 2,500/- P.A.

Download Official Notification –  G.o.Ms.No. 82 dated 04-02-2013

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  1. I am central govt employee with basic 9300 and grade pay 4200. Is it necessary for me to pay professional tax as my employer is not deducting any money from my salary?

  2. These rate are effected from which month sir?
    And what is the last date for the payment of PT of workers every month and also inform the last date to pay 2500.00 PT for directors or proprietors in year.

  3. I have read the notification, which does not contains the effective date of implementation please.

  4. Please conform the effected the date of the revised P T slabs, kindly provide right information.

  5. Pl. mail us the Revised Rates for Professional Tax Slab – effects from ?

  6. Effective date for the amendment is not avilable everyone having the same question !

    Kindly clarify,. this is most important.