The Andhra Pradesh State Tax on Professions, Trades, Callings and Employment Act, 1987 (“AP PT Act”) came into force on 15 June 1987 to levy tax on professions, trades, callings, and employment. It extends to the whole state of Andhra Pradesh.
Professional tax is levied by the State Government on income from a profession or employment, and is collected through the state’s Commercial Tax Department. For salaried employees, the employer deducts the tax from salary, deposits it with the State Government, and files a return with the tax department within the prescribed time, along with proof of payment. Other individual professionals pay their tax directly to the government under the Professional Tax Rules.
The amount of tax payable varies by state, based on slabs set under each state’s own Professions, Trades, Callings, and Employments Act and Rules. Professional tax is levied only in certain states — some states and union territories don’t levy it at all.
PT Slab
| Monthly Salary/Wages (INR) | Tax Rate (INR per month) |
|---|---|
| Up to 15,000 | 0 |
| 15,001 to 20,000 | 150 |
| Above 20,000 | 200 |
Rates and Tariffs: View PDF
Registration & Enrolment
- Every assessee (other than an officer of the State or Central Government) liable to pay tax under Section 5 must obtain a certificate of registration from the assessing authority (Rule 3(1) & (2) — Form I)
- Every assessee other than a salaried employee whose tax is paid by the employer must obtain a certificate of enrolment (Rule 4 & 14 — Form II)
- Assessees must apply for registration or enrolment within 30 days of the Act’s commencement, or within 30 days of starting a profession, trade, calling, or employment after that date — extended to 90 days in the Act’s first year (Rule 4 & 6 — Form II)
- The certificate of enrolment states the tax payable and the due date, and serves as a notice of demand under Section 12
- Wilful failure to apply for registration or enrolment within the specified time may result in a penalty, imposed after a reasonable opportunity to be heard (Rule 17 & 23)
- Deliberately providing false information in a registration or enrolment application may also result in a penalty, imposed after a reasonable opportunity to be heard (Rule 16 & 23)
Compliances
- Form I – Application for Registration
- Form II – Application for Certificate of Enrolment / Revision of Certificate
- Form III – Certificate to be Furnished by a Person to their Employer
- Form IV – Certificate to be Furnished by a Person with Multiple Employment
- Form V – Returns of Tax Payable by Employer
- Form VI – Paying-in Slip for Payment to Collecting Agents
- Form VII – Receipt for Amount Credited to the Government Treasury
- Form XII – Appeal/Revision Application
- Form XV – Claim for Refund
References
- E-Registration: My Profession Tax Portal or apct.gov.in
- E-Payment (Form II): Payment Portal
- E-Returns: Login Portal
- User Guide: View PDF
- Act: Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
- Rules: Andhra Pradesh Tax on Professions, Trades, Callings and Employment Rules, 1987
- Schedule: View PDF
- Collecting Agents: View List
- AP PT Notifications: View Notifications
- Circular on AP PT Registration Checklist: View PDF