Sl.
No.
|
Description
|
Tax Per month (PM)
or Per Annum (PA) in
(Rs)
|
|
(1)
|
(2)
|
(3)
|
|
1
|
Salary and wage earners whose monthly salaries or wages in Rs:
|
|
|
(i) Up to 15,000
|
Nil
|
|
(ii) From 15,001 to 20,000
|
150 PM
|
|
(iii) Above 20,000
|
200 PM
|
|
2
|
Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants,
Technical and Professional Consultants, Engineers, RCC Consultants, Architects,
Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents,
Insurance Agents, Surveyors or Loss assessors registered or licensed under the Insurance
Act, 1938 (Central Act IV of 1938), Pigmy Agents, UTI agents, Authorized assistants
and Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers,
Medical Practitioners, Journalists, Medical Consultants (Other than Practitioners
of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists,
Pathologists and persons engaged in other similar professions or callings of a Paramedical
nature, whose standing in the profession is:
|
|
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(i) Up to 5 years
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Nil
|
|
(ii) More than 5 years
|
2500 PA
|
|
3
|
Members of Stock-Exchanges recognized under Security Contracts (Regulation) Act,
1956
|
2500 PA
|
|
4
|
Contractors scoring annual turnover as under:
|
|
|
(a) Below Rs.10 lakhs
|
Nil
|
|
(b) From Rs.10 lakh to Rs.50 lakhs
|
1250 PA
|
|
(c) Above Rs 50 lakhs
|
2500 PA
|
|
5
|
Directors drawing remuneration from the company (other than those nominated by the
Government) of Companies Registered under the Companies Act, 1956.
|
2500 PA
|
|
6
|
(i)Race horse owners, Trainers and Book Makers licensed by the Turf clubs of Hyderabad
Race Club or any other Race club.
|
2500 PA
|
|
(ii)Jockeys licensed by the Turf clubs.
|
1250 PA
|
|
7
|
Persons employed in the motion picture industry
namely:-
|
|
|
(i) Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors,
Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and
Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees
of outdoor film units.
|
2500 PA
|
|
(ii) Assistant Music Directors, Assistant director of Photography, Cameraman, Still
photographers, Junior Artists, Production Managers, Assistant Directors, Assistant
Cameraman, Assistant Recordists, Assistant Editors, Musicians and Dancers.
|
1250 PA
|
|
8
|
APVAT registered Dealers or Dealers liable to be Registered under APVAT Act 2005
including FP shop dealers, Shopkeepers (Employers) of establishment as defined under
AP Shops and Establishment Act 1988 whose annual business turnover is Rs:
|
|
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(i) Below Rs.10 Lakhs
|
Nil
|
|
(ii) From Rs.10 lakhs to Rs.50 lakhs
|
1250 PA
|
|
(iii) Above Rs. 50 lakhs
|
2500 PA
|
|
9
|
Owners or Lessees of factories as defined under the Factories Act, 1948 with annual
turnover as follows:
|
|
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(i)Below Rs.10 Lakhs
|
Nil
|
|
(ii) From Rs.10 lakhs to Rs.50 lakhs
|
1250 PA
|
|
(iii) Above Rs 50 lakhs
|
2500 PA
|
|
10
|
Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage
and Workshops of automobiles.
|
2500 PA
|
|
11
|
Owners or Lessees of Nursing Homes or Hospitals other than those run by the State,
Local Bodies or Central Government.
|
2500 PA
|
|
12
|
Owners or Lessees of Pathological Testing Labs, X Ray Clinics and Medical Diagnostic
Centers.
|
2500 PA
|
|
13
|
Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators.
|
2500 PA
|
|
14
|
Owners or Lessees of Hotels, Restaurants, Bars or
Lodging Houses having annual turnovers as follows
|
|
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(i) Below 10 Lakhs
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Nil
|
|
(ii) From 10 lakhs to 50 lakhs
|
1250 PA
|
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(iii) Above Rs 50 lakhs
|
2500 PA
|
|
15
|
Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement
Parks, Clubs, Resorts, Video parlours, Master Cable TV, Cable TV, DTH, Video games
and Computer Games
|
2500 PA
|
|
16
|
(i) Holders of permits of less than Three(3) transport vehicles (other than auto-rickshaws)
granted under the Motor Vehicles Act, 1988..
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Nil
|
|
(ii) Holders of permits of Three( 3) or more transport vehicles (other than auto-rickshaws)
granted under the Motor Vehicles Act, 1988.
|
2500 PA
|
|
17
|
Money lenders, licensed under the law relating to money lenders, Micro Finance Institutions(MFIs)
and Individuals or institutions conducting/running Chit Funds.
|
2500 PA
|
|
18
|
Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964
and engaged in any profession, trade or calling:
|
|
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(i) Village and Mandal level societies.
|
Nil
|
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(ii) District Level societies.
|
1250 PA
|
|
(iii) State level societies.
|
2500 PA
|
|
19
|
Banking Companies as defined in the Banking Regulations Act, 1949 including its
each branch/ATM/extension counter in addition to the area Office/Zonal Office/Head
Office. Explanation: For the purpose of this entry “Banking Companies”
shall mean and include any bank, which came into existence after the year 1949 through
separate Act but whose operations are Governed by the provisions of the Banking
Regulation Act, 1949 (Central Act 10 of 1949) irrespective of how the bank(s) came
into existence.
|
2500 PA
|
|
20
|
All Companies registered under the Companies Act, 1956, not being a dealer under
APVAT Act 2005 and engaged in a profession, trade or calling with turnover of Rs.
10.00 lakhs and above.
|
2500 PA
|
|
21
|
Each partner of a firm drawing remuneration from the firm engaged in any profession,
trade or calling.
|
1250 PA
|
|
22
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Travel Agencies
|
2500 PA
|
|
23
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Advertising Firms/Agencies
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2500 PA
|
|
24
|
Persons using Photocopying machines for job
works:
|
|
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(i)Less than 3 Photocopying machines.
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Nil
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(ii) Three or more number of Photocopying
machines.
|
1250 PA
|
|
25
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Video Cassette, DVD, CD Libraries.
|
1250 PA
|
|
26
|
Each branch and Head Office of Educational Institutions and Tutorial Colleges or
such other Institutes other than those owned by the State, Local Bodies or Central
Government.
|
2500 PA
|
|
27
|
Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer
Institute selling time, Computer training Institute, Typewriting and shorthand training
Institutes by whatever name they are called other than those owned by State or Central
Government.
|
2500 PA
|
|
28
|
Property Developers including Land Developers and Building / Flat Developers.
|
2500 PA
|
|
29
|
Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls.
|
2500 PA
|
|
30
|
Transport Companies and Transport contractors including Forwarding and Clearing
agents.
|
2500 PA
|
|
31
|
Weigh Bridge Operators
|
1250 PA
|
|
32
|
Courier Service Operators
|
2500 PA
|
|
33
|
Broadcasting and Telecasting Service Providers other than Central Government or
State Government agencies.
|
2500 PA
|
|
34
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Mobile phone or fixed line phone service providers, Internet Service Providers,
Leased Lines Service providers, VSAT Service Providers and Wireless Service Providers.
|
2500 PA
|
|
35
|
Owners of Call centers and BPO/KPO Centers.
|
2500 PA
|
|
36
|
ISD, STD and PCO Operators , other than Government or physically challenged persons,
with:
|
|
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(i) One Telephone line
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Nil
|
|
(ii) More than one Telephone line
|
1250 PA
|
|
37
|
Cyber Cafes.
|
2500 PA
|
|
38
|
Owners or Lessees of premises, rented or leased out for commercial or industrial
purposes, other than those owned by State, Local Bodies or Central Government Agencies.
|
2500 PA
|
|
39
|
1.Agriculturalist, 2. Persons engaged in performing religious duties, 3. Skilled
persons that is to say Gold Smith, Black Smith, Pot Maker, Basket Maker, Washerman,
Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, Book Binder, Toddy Tappers
and Electricians 4. Physically Handicapped persons with 40% or more disability of
any kind, 5. Dry Cleaners.
|
Exempted
|
|
40
|
Persons, other than those mentioned in any of the preceeding 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.
|
2500 PA
|