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Profession Tax in Andhra Pradesh

August 23, 2010
Every person, who is engaged in any profession, trade, calling or employment and falling under any one or more of the entries enumerated in the Schedule appended to the below mentioned Act, is liable to pay Profession Tax.   Such Tax on professions, trades, callings and employments is levied and collected as per Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, for the benefit of the State.   Types of tax payers:   There are basically two types of taxpayers, viz.,
  1. Employers
  2. Self-employed persons
  In case of employees liable to pay tax, the employer is liable to pay tax on behalf of his employees after deduction of tax from the salary or wages paid to the employees at the time of disbursement.   A self-employed person, on the other hand, will pay tax himself.   For payment of tax, an employer will have to obtain a ‘Certificate of Registration’ while a self-employed person will have to obtain a ‘Certificate of Enrolment’ from the appropriate Profession Tax Officer. >>Go to Policy & GOs
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