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Centre Professional Tax (PT)

The Andhra Pradesh State Tax on Professions, Trades, Callings and Employment Act, 1987

The Andhra Pradesh State Tax on Professions, Trades, Callings and Employment Act, 1987 ("AP PT Act") came into force on 15 June 1987, with the object of levying tax on professions, trades, callings, and employments. 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 Commercial Tax Department of the state. In cases of employment, the employer deducts the tax from the employee's salary and deposits it with the State Government, and must furnish a return to the tax department, in the prescribed form and within a specified time frame, along with proof of payment. Other individual professionals pay their tax directly to the government, as prescribed under the Professional Tax Rules.

The amount of professional tax deducted or payable by an employee or professional varies from state to state, based on the slabs prescribed by each state under its corresponding Professions, Trades, Callings, and Employments Act and Rules. Professional tax is levied only in certain states; some states and union territories don't levy this tax at all.

PT Slab

Salary and wage earners whose monthly salaries or wages in INR Tax Rate in INR per month
Up to 15,000 0
From 15,001 to 20,000 150
Above 20,000 200

Last updated on: 04 June 2025

Rates and Tariffs

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 in the prescribed manner. (Rule 3(1) & (2) — Form I)
  • Every assessee (other than a person earning salary or wages, for whom the tax is payable by their employer) liable to pay tax under this Act must obtain a certificate of enrolment from the assessing authority in the prescribed manner. (Rule 4 & 14 — Form II)
  • Every assessee required to obtain a certificate of registration or enrolment must apply within thirty days of this Act commencing, or, if they weren't engaged in any profession, trade, calling, or employment on that date, within thirty days of starting one (extended to ninety days in the Act's first year). If the application is in order, the certificate is granted. (Rule 4 & 6 — Form II)
  • The assessing authority notes on every certificate of enrolment the amount of tax payable, per the First Schedule, and the date by which it must be paid — this certificate itself serves as a notice of demand under section 12.
  • If an assessee liable for registration or enrolment wilfully fails to apply within the specified time, the assessing authority may, after giving them a reasonable opportunity to be heard, impose a penalty as prescribed under the Act and Rules. (Rule 17 & 23)
  • If an assessee liable for registration or enrolment deliberately gives false information in an application under this section, the assessing authority may, after giving them a reasonable opportunity to be heard, impose a penalty as prescribed under the Act and Rules. (Rule 16 & 23)

Compliances

References

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