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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax AndhraPradesh

Professional Tax AndhraPradesh

Monthly Income (INR) Tax per month (INR)
Upto ₹. 15,000 Nil
From ₹. 15,001 to ₹. 20,000 ₹. 150
Above ₹. 20,000 ₹. 200
Payment Due Date : 10th of Every Month
Website : https://www.apct.gov.in/apportal/AllActs/APPT/APPTAct.aspx

Documents required

  1. Memorandum Of Association
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. Employer Address Proof and ID Proof and photos
  6. Board resolution for authorized signatory
  7. No of directors and Photos and Proof of Residence of proprietor, Managing Partner, Managing Director, authorised person [Aadhaar]
  8. No of employees
  9. Registration fees of Rs 2,500 per director
  10. Bank Details with Cancel Cheque
  11. Sale deed / Rental agreement / Lease Deed / No objection certificate in case of Rent Free for “Additional places of Business” (1st & last pages)

Forms

  1. Application for Registration – Form I
  2. Application for Certificate of Enrollment/Revision of Certificate of Enrolment under the Andhra Pradesh Tax on Professions, Trades, Callings, and Employments Act, 1987. – Form II
  3. Certificate to be Furnished by a Person to his Employer – Form III
  4. Certificate to be furnished by a Person who is simultaneously engaged in Employment of more than one Employer – Form IV
  5. Returns of Tax Payable by Employer under sub-section (1) of Section 7 of the Andhra Pradesh Tax on Professions, Trades, Callings, and Employments Act, 1987 – Form V
  6. Paying-in slip for making Payment to the Collecting Agents The A.P. Tax on Professions, Trades, Callings, and Employments Act, 1987. – Form VI
  7. Receipt for the amount of tax, Interest and Penalty under the Andhra Pradesh Tax on Professions, Trades, Callings, and Employments Act, 1987 credited to the Government Treasury by the Collecting Agent. – Form VII
  8. Appeal/Revision application against an Order of Assessment Appeal Penalty Interest. – Form XII
  9. Claim for Refund. – Form XV

Consequences

  • 1. If an assessee (not being an officer of the State Government or the Central Government) does not deduct the tax at the time of payment of salary or wages or after deducting, fails to pay the tax as required by or under this Act, he shall-
  • a. be deemed to be an assessee in default in respect of the tax; and
  • b. be liable to pay such interest as may be prescribed on the amount of tax due for each month of part thereof for the period for which the tax remains unpaid.
  • 2. If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay interest at the rate and in the manner laid down in sub-section (1)
  • For late payment of PT, interest @ 2% p.m. is levied and the state may also impose a penalty of not less than 25% but not exceeding 50% of the total amount due.

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