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Understanding Professional Tax in Andhra Pradesh: Tax Slab, Due Date, Exemption, Penalty

Introduction

Any person who is salaried in Andhra Pradesh and has some years of experience is well aware of professional tax. Basically this is because he sees the professional tax, deducted every month in his salary slip or in the Form 16 issued to him every year. However, if we talk about the common man or those who have just entered the professional field, the term “professional tax” is not clear. In this article we will discuss in detail all the aspects related to professional tax registration in Andhra Pradesh.

Professional Tax in Andhra Pradesh

Professional tax is levied on every salaried person or doctor, lawyer, entrepreneur etc. under the "Andhra Pradesh Profession Tax" Act 1987. The power to collect professional tax basically rests with the commercial tax department of the state. However if we talk about the tax payable then it basically depends on the monthly income, the annual professional tax payment does not exceed Rs 2500.

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Professional Tax Slab Rate in Andhra Pradesh

Monthly Income Monthly Professional Tax Amount
For salary up to ₹ 15,000 Nil
For salary between ₹ 15,001 - ₹ 20,000 ₹ 150
For salary ₹ 20,001 or above ₹ 200

Due Date of professional tax payment in Andhra Pradesh

The date of payment of professional tax in Andhra Pradesh basically depends on the enrollment certificate. If individuals have received a certificate of enrollment on or before 31st May, they are required to pay professional tax before 30th June of the financial year. Here they have to pay professional tax within one month from the day of enrolment.

Penalty for Late Payment of Professional Tax in Andhra Pradesh:

If for any reason someone is late in paying professional tax in Andhra Pradesh, he may have to pay a penalty of 25% to 50% of the tax. This penalty is basically in addition to the interest on non-payment of taxes or late payment of taxes.

People and Businesses who are Exempted from Paying Professional Tax in Andhra Pradesh:

According to the Andhra Pradesh Tax on Profession, Trade, Livelihood and Employment Act, 1987, there are some following people and businesses who are not required to pay professional tax in Andhra Pradesh such as:
  • People with 40% disability
  • Public Telephone Operator
  • Business establishments whose annual turnover is up to Rs 10 lakh
  • People whose monthly salary does not exceed ₹ 15000 are also exempted

Conclusion

Every earner whose minimum salary is ₹15000 is basically eligible to pay professional tax in Andhra Pradesh. As we have discussed in detail in this article, the amount payable varies depending on income. If you want to avoid heavy penalties, it is very important to pay tax on time as per your type of employment and tax rate. In this article, we have discussed in detail the aspects related to professional tax in Andhra Pradesh.

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