Profession Tax Ready Reckoner

aSSESSEES / fIRST sCHEDULE SL. nO. / tAX
(1) / (2) / (3)
Actors and Actresses
Additional place of activity of a dealer such as Godown, Administrative Office, Registered Offices
1. As per CCT’s Ref. No. AII (3)/2789/96, dt. 01-07-1997.
Administrative Office
1. As per CCT’s Ref. No. AII (3)/2789/96, dt. 01-07-1997.
Advertising Firms/Agencies
Agriculturists
2. Vide G.O.Ms. No. 95 Rev (CT-III) dt 07-02-1990.
Advocate
Air Travel agents
Any assessee covered by two categories shall pay the tax whichever is higher
Architects
(a) In the Hyderabad & Secunderabad Urban Agglomeration or within the Municipal Limits of the Dist. Head-quarters town, where the standing in profession in :
Less than two year’s
Two year’s or more but less than five year’s
Five years or more but less than ten year’s
Ten year’s or more.
(b) In any other area in the State
Less than two year’s
Two year’s or more but less than five year’s
Five year’s or more but less than ten year’s
Ten year’s or more
Assistant Cameraman
Assistant Recordists
Assistant Directors
Assistant Editors
Auctioneer
Authorised Assistants recognized by stock exchange
Bakeries (Owners or Lessees)
Bankers who are financing the trade against hundies or other securities by way of short term advance on interest
Banking Companies as defined in Banking Regulation Act, 1949
Barber
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Barber
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Beauty Parlours (Owners or Lessees)
Biscuit Factories (Owners or Lessees)
Blacksmith
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Book Binder
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Book Makers licenced by turf clubs of HRC or other Race club
Bottling Units (Owners or Lessees)
Branch of any self-employed assessee enumerated in items 2 to 21 of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule.
Cable T. V. Operators
Cameraman
Carpenter
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Cashew Factories (Owners or Lessees)
Cement flooring or stone manufacturing units (Owners of Lessees)
Chartered Accountant where the standing in profession is
(i) not less than twp year’s but less than five year
(ii) not less than five years
Chemical and Pharmaceutical Labs
Chief Agents (Whose annual income is not less than Rs. 18000/-)
Chief Justice of High Court of A. P.
4. Vide G.O. Ms. No. 234, Rev. (CT-III) dt. 27-02-2007, w.e.f. 15-06-1987.
Chief Ministers
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Chit Funds (Individuals of institutions conducting chit funds)
Cinematograph film processor
Cobbler
3. Vide G.O. Ms. No. 95, rev. (CT-III) dt. 07-02-1990.
Commission Agents
Companies Registered under Indian Companies Act, 1956 and engaged in a profession, trade or calling
Companies Registered under Indian Companies Act, 1956 with nil turnover
4. Vide G.O. Ms. No. 234, Rev. (CT-III) dt. 27-02-2007, w.e.f. 15-06-1987.
Computer Institute selling time
Computer Training Institute
Contractors
(i) Contractors falling in the categories mentioned below as per the guidelines issued by the Government from time to time for registration of contractors
(a) Class I Contractors
(b) Class II Contractors
(c) Class III Contractors
(ii) Contractors not falling in sub-category (i) mentioned above and the amount of works contract executed by them during a year is
(a) below rupees ten lakhs
(b) above rupees ten lakhs
Co-operative Societies registered under A.P. Act, 1964 and engaged in other profession
(i) State level Societies
(ii) C-operative Sugar factories, spinning mills, banks
(iii) District level Societies
(iv) Mandal level societies
Cotton ginning or pressing factories (Owners or Lessees)
Courier Service
Dall Mills (Owners or Lessees)
Dancers
Dealers registered or liable to be registered under A.P. Vat Act, 2005 (other than those mentioned in item (19) whose total turnover in any year ranges)
(a) upto Rs. 5,00,000 (w.e.f. 01-04-2005)
(b) from Rs. 5,00,001 to Rs. 10,00,000
(c) from Rs. 10,00,001 to 25,00,000
(d) from Rs. 25,00,001 to Rs. 50,00,000
(e) from Rs. 50, 00, 001 and above
Decorticating Mills (Owners or Lessees)
Del Caredere Agents
Dentists
(a) In Hyderabad and Secunderabad Urban Agglomeration or other Corporation areas or in special grade, selection grade and first grade Municipalities where the standing in profession is :
(i) less than two years
(ii) two years or more but less than five years
(iii) five years or more
(b) In any other area in the State
(i) less than two year
(ii) two years or more but less than five years
(iii) five years or more but less than ten years
(iv) ten years or more
Deputy Speaker
5. Vide G.O.Ms. No. 682, Rev. (CT-III) dt 07-10-1988.
Diesel filling Station (Owners or Lessees)
Directors
Directors (other than those nominated by the Govt.) of company registered under the companies Act, 1956)
Distilleries (Owners or Lessees)
Doctor
Driving Institutes
Dry cleaners (Owners or Lessees)
Each partner of firm
Editors and producers of films
Educational Institutions and Tutorial college or institutes other than those owned by the State or Central Government as follows
(i)Tutorial running classes upto 7th standard
(ii)Tutorial running classes upto 10th class
(iii)Junior colleges and other educations and tutorial class above 10th standard
Employers of establishment as defined in A.P. Shops & Establishment Act, 1988 such employers of establishment who are not dealers covered by Sl. 9
(i) no employees
(ii) not more than 5 employees
(iii) more than 5 but not more than 20 employees
(iv) More than 5 but not more than 20 employees
(v) Above 20 employees
Engineers
(a)in the Hyderabad and Secunderabad Urban Agglomeration or within the Municipal Limits of the District Headquarters town, where the standing in profession is:
(i) less than two year
(ii) two years or more but less than five years
(iii) five years or more but less than ten years
(iv) ten years or more
(b) in any other area in the State
(i) less than two years
(ii) two years or more but less than five years
(iii) five years or more but less than ten years
(iv) ten years
Estate agent or Brokers
Every Branch of any self-employed assessee enumerated in items 2 to 21 of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule.
Film Distributors and travel agent other than air travel agents
Flat Developers
Flour Mills small (working on Hire basis) (Owners or Lessees)
Forest Contractors
Foundaries (Owners or Lessees)
Fruit Canning Units (Owners or Lessees)
Garrage and workshop of automobiles
Goldsmith
6. Vide G.O.Ms. No. 95, Rev (CT-III), dt 07-02-1990, w.e.f. 15-06-1987.
Governor
7. Vide G.O.Ms. No. 682, Rev (CT-III), dt. 07-10-1988.
Godown
8. As per CCT’s Ref. No. AII (3)/2789/96, dt. 01-07-1997.
Gum Manufacturing Units (Owners or Lessees)
Holder of permit of Transport Vehicles (other than Auto-rickshaw’s ) granted under M. V. Act, 1988
Honorary Directors who are not drawing any salary or honorarium
9. Vide G.O.Ms. No. 511, Rev (CT-II), dt. 25-07-2001.
Hosiery manufacturing units (Owners or Lessees)
Hospital other than those run by State or Central Government (Owners or lessees)
Housewives who are partner in a firm
9. Vide G.O.Ms. No. 511, Rev (CT-II), dt. 25-07-2001.
Huller Mills (Owners or Lessees)
Individuals of Institution conducting Chit funds
International Crop Research Institute for the Semi-Arid Tropics – “ICRISAT” Pattancheru, Hyderabad.
10.. Vide G.O.Ms. No. 105, Rev (CT-III), dt. 09-02-1990, w.e.f. 15-06-1987.
Insurance Agent (who annual income is lot less than Rs. 18000)
Interior Decorators (Owners or Lessees)
Jockey licensed by the turf clubs
Journalists
Judges of High Court of A. P.
11. Vide G.O.Ms. No. 234, Rev (CT-III), dt. 27-02-2007, w.e.f. 15-06-1987.
Junior Artists
Junior Colleges and all other Educational Institutions and tutorial colleges running classes above 10th standard
Jute mills (Owners or Lessees)
Kalyana Mandapam
Khandsari Sugar Factories (Owners or Lessees)
Land Developers
Legal Practitioners
(a) In the hyderabad and Secunderabad Urban Agglomeration or within the Municipal limits of District Head-quarters/town is :
(i) upto 3 years
(ii) 3 to 7 years
(iii) Above 7 years
(b) In any other area in the State is :
(i) less than 2 years
(ii) 2 years or more but less than 7 years
(iii) 7 years or more
Licensed under the Insurance Act, 1938
Lodging Houses having not less than 20 rooms
Loss assessors registered or licensed under Insurance Act, 1938 whose annual is not less than 180000/-
Lyricists
Management Consultant
(a) In the Hyderabad and Secunderabad Agglomeration or within the Municipal limits of the District Head-quarter’s town, where the standing in profession is :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or more but less than Ten year’s
(iv) ten year’s or more
(b) In any other area in the State is :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) Five year’s or more but less than ten year’s
(iv) ten year’s or more
Mandal level Societies
Marriage Halls
Member of Stock Exchanges
Medical Practitioner’s including Medical consultants (other than practitioners of Ayurvedic, Homeopathic and systems of Medicines) Dentists, Radiologists, Pathologists and persons engaged in other similar profession or calling of a Paramedical nature
(a) In the Hyderabad and Secunderabad Urban Agglomeration or other Corporation areas or in special grade, select grade and standing in profession is :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or more but less than ten year’s
(iv) ten year’s or more
Members of the Legislative Assembly (MBA)
12. Vide G.O.Ms. No. 682, Rev (CT-III), dt. 07-10-1988.
Mini Steel plants (Owners or lesseses)
Minister Speaker
12. Vide G.O.Ms. No. 682, Rev (CT-III), dt. 07-10- 1988.
Minor Children who are partners in a firm
13. Vide G.O.Ms. No. 511, Rev (CT-II), dt. 25-07-2001.
Money Lender’s Licensed under the Law Relating to money lenders for the time being in force in the State
(a) Those who lend rupees fifteen lakh’s and above in a year
(b) Other than those specified at (a) above
Musicians
Nursing Home and Hospital other than those run by the State or Central Government (owner or lessees)
Non-resident directors and partners residing at outside the State of A. P. and also drawing salaries from the branches outside the State are not liable to pay profession tax in A. P.
14. As per CCT’s Ref. No. AII(3)/2789/96, dt. 01-07-1997.
Non-resident Partner/Director is liable for tax under Profession Tax Act, 1987 if he is drawing salary or any remuneration from the branches/factories situated in A.P.
15. As per CCT’s No. AII (3)/2789/96, dt. 29-11-1997.
Occupiers of factories as defined under the Factories Act, 1948. Who are not covered by Sl. No. 9 of the First Schedule
Oil ghanies (with power) (Owners or Lessees)
Oil Mills (Owners or Lessees)
Oil Rotaries (Owners or lessees) (with power)
Outdoor Film Shooting Units Owners
Owners of Residential Hotels
Partner
Partner of a firm is liable to tax irrespective of the liability of the firm
14. As per CCT’s Ref. No. AII(3)/2789/96, dt. 01-07-1997.
Pathological testing lab and X-ray clinic’s (owner’s or lessees)
Pathologists and Person’s engaged in other similar profession or calling of a para-medical nature
(a) In the Hyderabad and Secunderabad Urban Agglomeration or other Corporation area’s or in special grade selection grade and first grade municipalities where the standing in profession is :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or
(b) In any other area in the state: -
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or more but less than ten year’s
(iv) ten year’s or more
Persons other than those mentioned in any of the preceding entries Sl. No. 1 to 20 of Schedule (or A to Z class of assesses) who are engaged in any trade, Profession.
Persons owning Marriage Halls / Kalyana Mandapam
Persons owning/running STD/ISD Booths other than those owned run by Government or physically handicapped persons
Persons owning/running
(a) Computer instituted selling time
(b) Computer training Institutes
(c) Driving Institutes/Technical Training Institutes
Persons using Photocopying machines for job work’s
Petrol/Diesel filling station an service and service station garage and workshops of Automobiles (owners or lessees)
Pharmaceutical labs
Philanthropic Educational Institutions
16. Vide G.O.Ms. No. 598, dt. 14-05-2003.
Physically Handicapped persons with
40 % disability of any kind
17. Vide G.O.Ms. No. 1063, Rev. (CT.IV) Dept., dt. 02-08-20 07. w.e.f. 15-06-1987.
Pigmy Agents (where annual income is not less than 18000)
Playback singer’s
Pot-Maker
18. Vide G.O.Ms. No.95, Rev. (CT.III), dt. 07-02-1997.
Power - Loom’s (owners or lessees)
Pressing Factories (owner’s or lessees)
Printing Presses (with power) (owners or lessees)
Producer’s of films
Production Manager’s
Professional Consultant
(a) In the Hyderabad and Secunderabad Urban Agglomeration or within the Municipal limits of District Head-quarter/town is :
(i) upto 3 years
(ii) 3 to 7 years
(iii) Above 7 years
(b) In any other area in the state is :
(i) less than 2 years
(ii) 2 years or more but less than 7 years
(iii) 7 years or more
Professional person engaged in performing religious duties in various religions
18. Vide G.O.Ms. No.95, Rev. (CT.III), dt. 07-02-1997.
Property Developer’s
R. C. C. Consultant’s
(a) In the Hyderabad and Secnderabad Urban Agglomeration or other within the Municipal Limits of the District Headquarters’ town where the standing in profession is :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or more but less than ten year’s
(iv) ten year’s or more
(b) In any other area in the State :
(i) less than two year’s
(ii) two year’s or more but less than five year’s
(iii) five year’s or more but less than five year’s
(iv) ten year’s more
Race horse owner’s and trainer’s licensed by the turf club’s
Recordists
Registered Office
19. As per CCT’s Ref. No. AII (3)/2789/96, dt. 01-07-1997.
Rolling Mills (owners or lessees)